| Activity | Credits | Period | Academic staff | Timetable |
|---|---|---|---|---|
| lezione 1 | 7 | Primo semestre | Cristina Florio | |
| lezione 2 | 2 | Primo semestre | Francesca Rossignoli |
The main objective of this course is to develop participants’ skills in understanding and analyzing groups of companies, with specific reference to creation processes, purposes and determinants, as well as performance representation and analysis.
In particular, the course is structured into three parts: the first part aims at exploring groups' constitutive factors, the reasons behind their creation, and the objectives expected by this form of dimensional growth; the second part is devoted to the preparation of consolidated financial statements; finally, the third part develops the ability to understand the consolidated economic and financial equilibrium, and the most important techniques to study groups performance.
In order to encourage students’ learning ability, the course is structured into theoretical lessons, practical applications, and discussions of case studies selected to offer examples and insights of the topics examined.
Part 1 - Group of companies: Genesis and morphology
1.1 Variety of cooperative forms
1.1.1 Collaborations between firms: Why
1.1.2 Collaborations between firms: How
1.1.2.1 Non-equity aggregations
1.1.2.2 Equity aggregations
1.2 Group of companies concept, creation process and determinant
1.2.1 Reasons and definition
1.2.2 Constitutive factors
1.2.3 Creation processes
1.2.4 Determinants of groups creation
1.3 Group of companies classifications
Part 2 - Principles and practice of group accounts
2.1 Basic concepts: consolidated net income and equity
2.2 Consolidated financial statement: introduction and methodology
2.2.1 Objective and content
2.2.2 Logical and procedural steps
2.2.3 Technicalities
2.3 Consolidation methods
2.3.1 Full consolidation
2.3.2 Proportional consolidation
2.3.3 Equity method of consolidation
2.4 Consolidated financial statement according to IAS/IFRS
2.4.1 Sources of reference
2.4.2 Consolidation area
2.4.3 Consolidation procedure
Part 3 - Analysis of group performance
3.1 Limitations of CFSs and tools to investigate group performance
3.2 Concept of equilibrium for groups of companies
3.3 Economic equilibrium within groups
3.3.1 Conceptual assessment
3.3.2 Economic equilibrium worsening path
3.3.3 Tools for the analysis of group profitability
3.4 Financial equilibrium
3.4.1 Conceptual assessment
3.4.2 Financial equilibrium worsening path
3.4.3 Tools for the analysis of group financial equilibrium
3.5 Segment reporting
3.6 Reconciliation statement
Studying Materials:
- Slides, case studies, research reports and all other teaching materials provided by the e-learning center
- Ditillo A., Caglio A., Controlling Collaboration Between Firms, CIMA Publishing, 2008 (Chapter 1 only)
- Gallimberti C., Marra A., Prencipe A., Consolidation – Preparing and understanding consolidated financial statements under IFRS, McGraw-Hill Education, Milano, 2013 (Chapters 3-6 and 8)
- Petersen C. V., Plenborg T., Financial Statement Analysis, Prentice Hall, 2012 (Chapters 4-7)
PS: In the academic year 2014/2015 the course will be held in English.
The exam consists of a written test which may include multiple-choice questions, semi-open questions, case analysis and numerical exercises.
Each student has the possibility to require an oral supplement test after being successful in the written test.
| Title | Format (Language, Size, Publication date) |
| 0_Course Introduction_2014 |
 pdf (it, 610 KB, 14/09/14)
|
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