|lezione||6||primo semestre||Silvano Corbella|
|esercitazione||3||primo semestre||Cristina Fasoli|
The aim of this course is to let the students achieve and deeply understand the accounting methodology with reference to the basic assumptions, the criteria, the classifying mechanisms and the evaluation techniques typical of financial reports.
In particular, a conscious determination of balance sheet and income statement, according both to national and to international accounting standards, requires an articulated economic reasoning on firm’s management, in order to catch its complex dynamic Equilibrium.
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Italian Fiscal Code 93009870234
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