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Financial Accounting

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 for investment decisions.

 

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)

People

 

Tettamanzi P.

Course director

Additional information

Semester
Fall
Academic year
2019-2020
ECTS
3
Language
English
Education
Master of Science in Economics and Communication in Financial Communication, Core course, Fundamental knowledges, 1st year

Master of Science in Economics in Economia e Politiche Internazionali, Elective course, Elective course, 1st year

Master of Science in Economics in Finance, Core course, Minor in Digital Finance, 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