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Financial Accounting

Descrizione

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)

Persone

 

Tettamanzi P.

Docente titolare del corso

Informazioni aggiuntive

Semestre
Autunnale
Anno accademico
2018-2019
ECTS
3
Lingua
Inglese
Offerta formativa
Master of Science in Economics and Communication in Financial Communication, Corso obbligatorio, Conoscenze di base, 1° anno

Master of Science in Economics in Finance, Corso obbligatorio, Minor in Digital Finance, 1° anno

Master of Science in Economics in Finance, Corso obbligatorio, Minor in Quantitative Finance, 1° anno

Master of Science in Economics in Finance, Corso obbligatorio, Minor in Banking and Finance, 1° anno