Accounting and financial statement

The teaching module provides an exploration of corporate disclosure including consolidated financial statement and sustainability reporting. As part of the curriculum in International Finance and Economics, the educational objectives of the module focus on the reporting both from the perspective of the preparers (managers and consultants) and the users (interested stakeholders such as banks and financial intermediaries).

The teaching module provides a comprehensive exploration of corporate reporting including business group reporting and economic, social and environmental sustainability reporting. Two perspectives of analysis will be adopted: normative and empirical.

Standards and regulatory initiatives to promote and standardize reporting will be analyzed.

Some case studies will be observed to understand the reporting in corporate practice.

Mio, C., Agostini, M., Scarpa, F., 2024. Sustainability Reporting. Conception, International Approaches and Double Materiality in Action, Palgrave Studies.

Marra, A., Prencipe, A., Gallimberti, C., 2013. Consolidation: preparing and understanding consolidated financial statement under IFRS, McGraw-Hill Libri.

The PPT files of the lessons (also supplementing the textbook) and of the case studies will be published online.

• The following teaching methods will be adopted:  

  • theoretical and practical teaching. Students will have the opportunity to explore the sustainability disclosure, both from a theoretical and practical point of view, with case studies.
  • types of lessons: frontal lessons in the classroom and discussion of cases;
  • instrumentation adopted: the frontal lessons will be carried out with the aid of the Power Point software and integrated with the traditional blackboard.

• Assessment will be by a written test.

  The teacher sets ex-ante a score for each question and then assigns the score. Failure to answer corresponds to the subtraction of the entire assigned score.

  For grading, the teacher uses the following criteria for percentage participation in the overall assessment:

  (a) knowledge and ability to understand program topics: 40 percent;

  (b) ability to make connections between topics: 20%;

  (c) ability to apply knowledge: 20%;

  (d) independent judgment and critical thinking: 20%.

English.

English