Financial Accounting
People
Course director
Description
Prerequisites
Students are expected to know already the basic terminology and the essential financial accounting concepts and tools.
Objectives
The main objective of this course is to develop participants’ skills in understanding, analysing and interpreting individual financial statements.
Description / Program
|
Class |
Hours |
Topics |
|
1 |
4 |
Course presentation Review of financial accounting concepts and tools Review of main valuation issues in financial statements
|
|
2 |
4 |
Introduction to financial statement analysis: methods and tools The main dimensions of financial statement analysis Financial statement formats according to IAS-IFRS / Ratio analysis
|
|
3 |
4 |
Construction and understanding of cash flow statement
|
|
4 |
4 |
Introduction to IAS/IFRS Valuation of long-term tangible and intangible assets
|
|
5 |
4 |
Valuation of tangible and intangible assets: impairment test and cash-generating units |
|
6 |
4 |
Valuation of tangible and intangible assets: lease contracts |
|
7 |
4 |
Cases and exercises. How to move from national to international accounting standards. |
Learning Method / Style of Lessons
Face-to-face lectures
Exercises
Case studies/Incidents
Exam Style
Written exam at the end of the course. Students are allowed to use calculators, but the exam is “closed books” (no additional material is permitted).
Requested Material
No material is requested, except for the calculator.
The teaching material will be handed-out by the instructor through the web-learning (www.icorsi.ch). Such material includes the original text of some accounting standards, teaching notes, slides, case-studies and exercises.
Readings/Textbooks
S.Castoldi, A. Cortesi, U. Scaccabarozzi, I. Spertini, P. Tettamanzi (edited by), “Advanced Financial Accounting”, Egea, Milano, 2015 (http://www.egeaonline.it/ita/prodotti/amministrazione-e-controllo/advanced-financial-accounting.aspx)
Education
- Master of Science in Economics and Communication in Financial Communication, Core course, Fundamental knowledges, 1st year
- Master of Science in Economics in Finance, Core course, Minor in Quantitative Finance, 1st year
- Master of Science in Economics in Finance, Core course, Minor in Banking and Finance, 1st year
- Master of Science in Economics in Finance, Core course, Minor in Digital Finance, 1st year
