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Argomenc dl curs
- Principles of group accounting in accordance with IFRS. - Mandatory preparation and scope of consolidation. - Principle of uniformity and currency translation. - Consolidation" of joint ventures and associated companies. - Necessary components of the IFRS consolidated financial statements. - Special features of consolidation (e.g. foreign currency translation, hedging, special purpose entities).

Modalité de ensegnament
Lectures and exercises

Obietifs formatifs
ILO (Intended Learning Outcomes) ILO 1 Knowledge and understanding ILO 1.1 Knowledge of tools for statically, dynamically and comparatively analysing data on individuals, firms and the economy ILO 1.2 Knowledge of the IT tools required for reading and analysing economic data and models ILO 1.3 Knowledge of international accounting systems and double-entry bookkeeping for recording and evaluating business transactions ILO 1.4 Knowledge and understanding of the international financial environment, multinational risk defence techniques and competitive strategies of global banks ILO 2 Ability to apply knowledge and understanding ILO 2.1 Be able to apply international accounting standards to the different contexts of business reality ILO 2.2 Be able to analyse financial statements using accounting ratios and communicate the results in accordance with international professional standards ILO 2.3 be able to apply the main theories of capital, foreign exchange and commodity markets to current observable data, including international data ILO 2.4 Know how to analyse economic data using spreadsheets or other appropriate software ILO 3 Making judgements ILO 3.1 recognise the key issues in complex decision-making situations ILO 3.2 critically analyse the facts and the situations to be dealt with ILO 3.3 find the necessary information in databases, legal sources and scientific literature ILO 4 Learning skills ILO 4.1 Critically analyse and integrate data, information and future experiences, including using advanced software

Sort de ejam
written examination

Criters de valutazion
Clarity of answers, ability to synthesise, judgement and critical thinking.