Unit | Credits | Academic sector | Period | Academic staff |
---|---|---|---|---|
lezione | 4 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 2° sem lez |
Giuseppe Ceriani
|
esercitazione 1 | 0.5 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 2° sem lez |
Giuseppe Ceriani
|
esercitazione 2 | 0.5 | SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES | 2° sem lez |
Beatrice Frazza
|
The course aims to analyse the laws involved as well as the structure and the content of the balance of a bank. Particular attention will be reserved to the combined set-out by the community regulation and the legislative decree 38/2005, which oblige banks to draft their own balance sheets according to IAS/IFRS. Another important issue which will be analyse during the course is the content of the consequent circular from Banca d’Italia 22/12/2005 262 which specifies the technical ways that the italian banks must apply in their balance sheets.
All the lessons will be hosted by professor, they will be supported by several applications, and they schedule groups of study for students; the course implies 4 CFU of lessons (24 hours) and 1 CFU of applications (10 hours); the exam consists in written examination followed by an oral examination.
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