Studying at the University of Verona
Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.
Study Plan
This information is intended exclusively for students already enrolled in this course.If you are a new student interested in enrolling, you can find information about the course of study on the course page:
Laurea magistrale in Management e strategia d’impresa - Enrollment from 2025/2026The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.
1° Year
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1 module between the following2° Year activated in the A.Y. 2021/2022
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Legend | Type of training activity (TTA)
TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.
Group governance and reporting (2020/2021)
Teaching code
4S008086
Academic staff
Coordinator
Credits
9
Language
Italian
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
secondo semestre (lauree magistrali) dal Mar 1, 2021 al Jun 1, 2021.
Learning outcomes
The general purpose of this course is to develop students’ understanding and capabilities on the subject of business groups as a form of business combination designed to achieve strategic and operating objectives. In particular, at the end of the course, students will get knowledge and understanding of: - The features, purposes, processes and conditions of group creation, as well as the group structure and mechanisms of group governance (governance); - The principles for preparing the consolidated financial statement, i.e. to for representing equity and net income at the group level (reporting); - The logic that guides the assessment of financial performance at the group level, relying on the knowledge of group structures and consolidation accounting previously gained (governance and reporting). At the end of the course, students will be able to: - Interpret the strategic and operating implications of groups’ structure and governance mechanisms; - Apply the methodologies and techniques of consolidation accounting; - Apply the methodologies and techniques for analyzing the financial performance at the group level.
Program
The course program is structured into three parts:
1. Genesis, structure and governance of groups of companies.
1.1. The creation of groups: Purposes and processes – 1.2. Determinants of groups creation – 1.3. Groups classifications – 1.4. Governance structure in groups: The relationship between ownership and direction, and the role of minorities – 1.5. Conflict of interest within groups – 1.6. The transfer price mechanism – 1.7. Firm and group direction.
2. Theory and technique of consolidated financial statement
2.1. Introduction to the consolidated financial statement – 2.2. Integration logic and consolidation methods – 2.3. Regulation: The consolidated financial statement in Italy – 2.4. Scope of consolidation – 2.5. The consolidation process: 2.5.1. Preliminay adjustments – 2.5.2 Genesis and accounting treatment of the consolidation difference – 2.5.3. The adjustment of intragroup transactions – 2.5.4. Non-controlling interests – 2.5.5 Accounting treatment for unconsolidated participations - 2.6 Consolidated financial statement according to the International Financial Reporting Standards (Ias/Ifrs)
3. Analysis and assessment of the group’s performance
3.1. The group informative system – 3.2. Information content of consolidated financial statement and performance analysis at the group level – 3.3. Segment reporting – 3.4. The reconciliation statement – 3.5. Economic equilibrium at the group level – 3.6 Financial equilibrium at the group level: – 3.6.1. Share leverage – 3.6.2 Financial leverage – 3.7. Overall judgement on the group’s performance.
Teaching activities
In order to encourage students’ learning ability, the course adopts an integrated approach that combines theoretical lessons, practical applications, discussion of case studies and analysis of a consolidated financial statement. The course includes also some seminars with representatives of groups of companies.
During the lessons some exam simulations will be made available.
During the whole academic year, individual office hour is offered by the Lecturers (please see the Lecturers' web page for updated office hours). The Lecturers are also available on appointment (please send an e-mail).
Teaching materials
The content of the textbook, of the lessons and the exercises carried out during the course is consistent with the programme. Both the programme and the studying materials are the same for students who attend and students who do not attend the course. Teaching slides, further readings and accounting standards will be available on the e-learning platform (teaching Dashboard).
| Author | Title | Publishing house | Year | ISBN | Notes |
|---|---|---|---|---|---|
| U. Sòstero, F. Cerbioni, C. Saccon | Bilancio consolidato:disciplina nazionale e IFRS (Edizione 2) | McGraw-Hill Education, Milano | 2018 | 9788838695179 | |
| Zattoni, A. | Corporate governance | Egea | 2015 | ||
| LAI A. | Le situazioni di equilibrio economico-finanziario di gruppo (Edizione 2) | Franco Angeli | 2003 | 8846450361 |
Examination Methods
Teaching and assessment methods will be indicated as soon as the rules of context for teaching in year 2020/21 will be provided.
