The aim of the course, which has a strong specialist bias, is to provide knowledge from a legal and economic point of view of the group companies and methods for constructing and interpreting the consolidated financial statement.
After studying this module student should be able to:
- know in deep, from an economic and legal point of view, the consolidated financial statements with reference to national and international standards;
- analyze and interpret the performance of a group companies ;
- asses the quality of financial communication of a group companies.
More in detail:
a) Knowledge and understanding
This course provides students with a comprehensive understanding of consolidated financial statements and how to prepare and analyse them. The focus is on the accounting principles, methods, and techniques that are related to groups in compliance with the evolution of national and international accounting standards. The course allows the student to learn all the phases of determination of consolidated financial statement values according to national legislation.
b) Applying knowledge and understanding
On the basis of the knowledge acquired, at the end of the course, the student will be able to draw up and critically read the consolidated financial statements of industrial, commercial and service companies (excluding banks and insurance companies).
c) Making judgment
The course allows students to critically address the operational and assessment issues related to the different phases of construction of the consolidated financial statements.
d) Communication skills
The course allows students to acquire the knowledge to interact with administrative directors, CFOs, professional accountants and auditors. The course prepares students for the professions of:
- Accountant
- Manager
- Financial advisor
- Auditor
e) Learning skills
The student, through theoretical lectures, practical exercises and case studies, with also expert testimony, matures the ability to learn the contents of the course and then apply them at the professional level.