Themen der Lehrveranstaltung
The lessons of the course are organised in two main subject areas: 1. Financial Statements - The lectures in the Financial Statements part cover the key topics of the course, framing them in their fundamental aspects: a. general principles of financial statements; b. formal aspects of financial statements; c. substantive aspects of financial statements; d. non-financial and sustainability reporting. 2. Accounting - The lessons in the Accounting part take up and develop the content of the main financial statement topics in application. They also address new topics that are complementary to those of the main lessons: a. equity financing; b. allocation of the result for the year; c. compensation of employees.

Unterrichtsform
Lectures (financial statements) and exercises (accounting). For attending students, periodic assignments with accounting exercises and open questions relating to a real balance sheet are planned.

Bildungsziele
ILO (Intended Learning Outcomes) ILO 1 Knowledge and understanding ILO 1.1 knowledge and understanding of the role of expectations in financial markets, for consumption and for monetary and fiscal policies ILO 1.2 understanding of exchange rate mechanisms and monetary and fiscal policies in the European Monetary Union ILO 1.3 understanding of the use of non-renewable resources and the principles of sustainability ILO 2 Ability to apply knowledge and understanding ILO 2.1 know how to carry out an analysis of the demand for goods and services and assess the cost structure, its role and its importance for business decisions ILO 2.2 knowing how to analyse economic activity with regard to sustainability ILO 3 Autonomy of judgement ILO 3.1 perform a critical analysis of facts and situations ILO 3.2 choosing the most appropriate quantitative and qualitative methods of analysis ILO 3.3 finding the necessary information in databases, legal sources and scientific literature ILO 4 Learning skills ILO 4.1 finding the necessary information to keep abreast of the changing reference context, both general and specialised

Bildungsziele und erwartete Lernergebnisse (zus. Informationen)
ILO 1: Knowledge and understanding ILO 1.1: In-depth knowledge of Italian GAAP (OIC) and the Civil Code regulatory framework ILO 1.2: Understanding of financial statement preparation according to the Italian Civil Code and OIC standards ILO 1.3: Knowledge of the main differences between Italian GAAP (OIC) and international accounting standards (IAS/IFRS) ILO 2: Applying knowledge and understanding ILO 2.1: Ability to apply OIC accounting standards to the recognition and measurement of main financial statement items ILO 2.2: Ability to prepare financial statements (balance sheet, income statement, notes to the accounts) ILO 2.3: Ability to analyze and interpret financial statements ILO 3: Making judgements ILO 3.1: Critically evaluate accounting alternatives permitted by OIC standards ILO 3.2: Exercise professional judgment in applying accounting principles to complex cases ILO 3.3: Find necessary information in regulatory sources, OIC documents, and technical literature ILO 4: Communication skills ILO 4.1: Present accounting information clearly and professionally ILO 4.2: Explain complex accounting treatments in technical reports ILO 5: Learning skills ILO 5.1: Stay updated on the evolution of national accounting standards and Civil Code regulations ILO 5.2: Conduct independent research in technical accounting documentation

Art der Prüfung
A. For attending students: - Assignments, group work comprising accounting exercises and open-ended questions on a real financial statement case (ILOs assessed 2.1, 2.2, 2.3, 3.1, 3.2, 3.3, 4.1, 4.2, 5.1, 5.2); - Midterm, written test consisting of multiple-choice questions, exercises and open-ended questions, covering the first part of the programme (ILOs assessed 1.1, 1.2, 2.1, 2.2, 3.1); - Final, written test consisting of multiple-choice questions, exercises and open-ended questions, covering the second part of the syllabus (ILOs assessed 1.1, 1.2, 1.3, 2.1, 2.2, 2.3, 3.2). B. For non-attending students: - Final, written test consisting of multiple-choice questions, exercises and open-ended questions, covering the entire syllabus (ILOs assessed 1.1, 1.2, 1.3, 2.1, 2.2, 2.3, 3.1, 3.2, 3.3, 4.1, 4.2, 5.1, 5.2).

Bewertungskriterien
A. For attending students: - Assignments 20%; - Midterm 30-40%; - Final 40-50%. In determining the overall grade for attending students, the final exam grade will carry more weight if it is higher than the midterm grade. Thus, the overall grade for the course will be given by the following formula: Final grade = 0.20 × (assignment) + Max {(0.30 × midterm exam + 0.50 × final exam), (0.40 × midterm exam + 0.40 × final exam)} B. For non-attenders: - Written test (100%).