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The course aims to explain the logic and the technicalities related to the consolidated financial statement, considering both national and international regulations.
The study of technical features is accompanied by the analysis of: i) evaluation methods of specific items and ii) the qualification of the consolidated financial statement to explain the consolidated economic and monetary performances and the consolidated financial position.
Written exam. The student may ask for an oral exam. The student should be able to understand the consolidated financial statement presented during the course.