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.
Academic calendar
The academic calendar shows the deadlines and scheduled events that are relevant to students, teaching and technical-administrative staff of the University. Public holidays and University closures are also indicated. The academic year normally begins on 1 October each year and ends on 30 September of the following year.
Course calendar
The Academic Calendar sets out the degree programme lecture and exam timetables, as well as the relevant university closure dates..
Period | From | To |
---|---|---|
Periodo generico | Oct 1, 2023 | May 31, 2024 |
Primo semestre (lauree magistrali) | Oct 2, 2023 | Dec 22, 2023 |
Secondo semestre (lauree magistrali) | Feb 26, 2024 | May 24, 2024 |
Session | From | To |
---|---|---|
Sessione invernale (lauree magistrali) | Jan 8, 2024 | Feb 23, 2024 |
Sessione estiva (lauree magistrali) | May 27, 2024 | Jul 12, 2024 |
Sessione autunnale (lauree magistrali) | Aug 26, 2024 | Sep 20, 2024 |
Session | From | To |
---|---|---|
Sessione autunnale a.a. 2022/2023 | Dec 5, 2023 | Dec 7, 2023 |
Sessione invernale a.a. 2022/2023 | Apr 3, 2024 | Apr 5, 2024 |
Sessione estiva a.a. 2023/2024 | Sep 4, 2024 | Sep 6, 2024 |
Exam calendar
Exam dates and rounds are managed by the relevant Economics Teaching and Student Services Unit.
To view all the exam sessions available, please use the Exam dashboard on ESSE3.
If you forgot your login details or have problems logging in, please contact the relevant IT HelpDesk, or check the login details recovery web page.
Academic staff
Study Plan
The 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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2° Year activated in the A.Y. 2024/2025
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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 accounting and performance (2023/2024)
Teaching code
4S003749
Academic staff
Coordinator
Credits
9
Language
English
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Period
Primo semestre (lauree magistrali) dal Oct 2, 2023 al Dec 22, 2023.
Courses Single
Authorized
Learning objectives
This course aims at developing the skills in understanding and analyzing groups of companies as a form of network useful to pursue dimensional and geographical – and, thus, also international - growth of business activities.
Firstly, the course explores groups' constitutive factors, creation processes and determinants, as well as the possible forms of groups that may be realized. Secondly, the course focuses on the representation of consolidated equity and income through the preparation of the consolidated financial statement according to the International Financial Reporting Standards (IAS/IFRS). Finally, by building on the knowledge about group structure and the capability of reading a consolidated financial statement, the course explains the techniques of performance analysis at the group level, also by relying on relevant reports.
At the end of the course, the student will be able to:
- Know and understand different forms of networks and groups, and judge their consistency with business goals;
- Prepare and read a consolidated financial statement according to the IAS/IFRS;
- Develop a technical analysis and express a judgment on the group financial performance;
- Communicate effectually the strategic and managerial features, as well as the performance, of business networks aimed at internationalization purposes.
Prerequisites and basic notions
There are no prerequisites. However, students are invited to have (at least) basic knowledge of the main business transactions, their accounting recognition and their effects on the equity, income and cash flows; the purpose and content of the financial statement. Those who do not have this knowledge are invited to ask the lecturer for information on introductory readings.
Program
The course program is structured into three parts:
Part 1 - Group of companies
1.1 Cooperation among companies
1.2 The essentials of a group of companies
1.2.1 Definition
1.2.2 Constitutive factors
1.2.3 Creation processes
1.2.4 Determinants of a group creation
1.3 Group of companies' classifications
Part 2 - Principles and practice of group accounts
2.1 The essentials of group accounts
2.1.1 Consolidated equity and income
2.1.2 Purpose and content
2.1.3 Consolidation methods
2.1.4 Technicalities
2.2 Consolidated financial statement according to IAS/IFRS
2.2.1 Sources of reference
2.2.2 Consolidation area
2.2.3 Preliminary adjustments
2.2.4 Consolidation procedure: Purchase Price Allocation
2.2.5 Consolidation procedure: Intercompany transactions
2.3 Reconciliation statement
Part 3 – Analysis of group performance
3.1 The essentials of performance analysis at the group level
3.2 Assessing a group's performance
3.2.1 Profitability analysis within groups
3.2.2 Solvency analysis within groups
3.3 Segment reporting
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). Some examples of the exam will be made available during the course.
Studying materials
Slides, case-studies, reseach reports and any file uploaded on the e-learning dashboard.
Ditillo A., Caglio A., Controlling Collaboration Between Firms, CIMA Publishing, 2008 (only Chapter 1, available on the e-learning center)
Gallimberti C., Marra A., Prencipe A., Consolidation – Preparing and understanding consolidated financial statements under IFRS, McGraw-Hill Education, Milano, 2013 (only Chapters 3-6 and 8)
Petersen C. V., Plenborg T., Financial Statement Analysis, Prentice Hall, 2012 (only Chapters 4-7)
Bibliography
Didactic methods
In order to ehnance the students' learning ability, the course combines lectures, practical applications, discussion of business cases and seminars with practitioners and/or foreign lecturers.
Learning assessment procedures
The exam consists in an individual written test on the whole program and aims at assessing the knowledge of the topics studied during the course and the capability of solving some case-studies. The written exame is structured into three parts: the first part includes multiple-choice or true/false questions; the second part includes semi-open questions and may include case analysis; the third part includes numerical exercises, of which one is always focused on the consolidated financial statement. The examination lasts 90 minutes and evaluated in thirties.
A teamwork provides a bonus of 3 points maximum that are added to the positive score of the written exam. The teamwork consists in the analysis of the structure, M&A activity and performance of a group of companies. The teamwork aims at assessing the capability acquired in performing and discussing a meaningful group analysis, both at a technical and an interpretive level. Furthermore, the capabilities will be assessed, both individually and collectively, in making judgments on the group performance, in communicating with the group members and in written and oral communications.
For those students who cannot take part in the teamwork, the assessment is carried out through the individual written test only.
Evaluation criteria
The exam is structured in such a way as to verify the level of knowledge of the different parts of the program. Evaluation tends to ascertain this level of knowledge and the ability to apply this knowledge to practical situations.
Criteria for the composition of the final grade
The written exam is evaluated in thirtieths. The mark is computed as the sum of the scores obtained in each of the three parts, if each one of them is at least sufficient.
For the team-work, a maximum of 3 points are assigned, which are added to the mark obtained in the written test, provided that the latter is passed.
Exam language
English
Type D and Type F activities
Nei piani didattici di ciascun Corso di studio è previsto l’obbligo di conseguire un certo numero di crediti formativi mediante attività a scelta (chiamate anche "di tipologia D e F").
Oltre che in insegnamenti previsti nei piani didattici di altri corsi di studio e in certificazioni linguistiche o informatiche secondo quanto specificato nei regolamenti di ciascun corso, tali attività possono consistere anche in iniziative extracurriculari di contenuto vario, quali ad esempio la partecipazione a un seminario o a un ciclo di seminari, la frequenza di laboratori didattici, lo svolgimento di project work, stage aggiuntivo, eccetera.
Come per ogni altra attività a scelta, è necessario che anche queste non costituiscano un duplicato di conoscenze e competenze già acquisite dallo studente.
Quelle elencate in questa pagina sono le iniziative extracurriculari che sono state approvate dalla Commissione didattica e quindi consentono a chi vi partecipa l'acquisizione dei CFU specificati, alle condizioni riportate nelle pagine di dettaglio di ciascuna iniziativa.
Si ricorda in proposito che:
- tutte queste iniziative richiedono, per l'acquisizione dei relativi CFU, il superamento di una prova di verifica delle competenze acquisite, secondo le indicazioni contenute nella sezione "Modalità d'esame" della singola attività;
- lo studente è tenuto a inserire nel proprio piano degli studi l'attività prescelta e a iscriversi all'appello appositamente creato per la verbalizzazione, la cui data viene stabilita dal docente di riferimento e pubblicata nella sezione "Modalità d'esame" della singola attività.
Scopri i percorsi formativi promossi dal Teaching and learning centre dell'Ateneo, destinati agli studenti iscritti ai corsi di laurea, volti alla promozione delle competenze trasversali: https://talc.univr.it/it/competenze-trasversali
CONTAMINATION LAB
Il Contamination Lab Verona (CLab Verona) è un percorso esperienziale con moduli dedicati all'innovazione e alla cultura d'impresa che offre la possibilità di lavorare in team con studenti e studentesse di tutti i corsi di studio per risolvere sfide lanciate da aziende ed enti. Il percorso permette di ricevere 6 CFU in ambito D o F. Scopri le sfide: https://www.univr.it/clabverona
ATTENZIONE: Per essere ammessi a sostenere una qualsiasi attività didattica, incluse quelle a scelta, è necessario essere iscritti all'anno di corso in cui essa viene offerta. Si raccomanda, pertanto, ai laureandi delle sessioni di dicembre e aprile di NON svolgere attività extracurriculari del nuovo anno accademico, cui loro non risultano iscritti, essendo tali sessioni di laurea con validità riferita all'anno accademico precedente. Quindi, per attività svolte in un anno accademico cui non si è iscritti, non si potrà dar luogo a riconoscimento di CFU.
years | Modules | TAF | Teacher |
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1° 2° | Thematic cycle of conferences on Women's "leadership": data, reflections and experiences | D |
Martina Menon
(Coordinator)
|
1° 2° | Educational laboratory on credit securitization | D |
Michele De Mari
(Coordinator)
|
years | Modules | TAF | Teacher |
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1° 2° | Data Analysis Laboratory with R (Vicenza) | D |
Marco Minozzo
(Coordinator)
|
1° 2° | Data Visualization Laboratory | D |
Marco Minozzo
(Coordinator)
|
1° 2° | Python Laboratory | D |
Marco Minozzo
(Coordinator)
|
1° 2° | Data Science Laboratory with SAP | D |
Marco Minozzo
(Coordinator)
|
1° 2° | Advanced Excel Laboratory (Vicenza) | D |
Marco Minozzo
(Coordinator)
|
1° 2° | Excel Laboratory (Vicenza) | D |
Marco Minozzo
(Coordinator)
|
1° 2° | Laboratory on research methods for business | D |
Cristina Florio
(Coordinator)
|
1° 2° | Laboratory on research methods for business | D |
Cristina Florio
(Coordinator)
|
1° 2° | Plan your future | D |
Paolo Roffia
(Coordinator)
|
1° 2° | Plan your future | D |
Paolo Roffia
(Coordinator)
|
1° 2° | Programming in Matlab | D |
Marco Minozzo
(Coordinator)
|
1° 2° | Programming in SAS | D |
Marco Minozzo
(Coordinator)
|
years | Modules | TAF | Teacher |
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1° 2° | An introduction to multivariate statistical analysis using R - 2023/2024 | D |
Diego Lubian
(Coordinator)
|
1° 2° | English for business and economics | F |
Riccardo Fiorentini
(Coordinator)
|
1° 2° | Introduction to Java programming | D |
Alessandro Gnoatto
(Coordinator)
|
1° 2° | Topics in applied economics and finance - 2023/2024 | D |
Claudio Zoli
(Coordinator)
|
years | Modules | TAF | Teacher |
---|---|---|---|
1° 2° | Digital experiments in economics - 2023/2024 | D |
Claudio Zoli
(Coordinator)
|
1° 2° | The accountant as a business consultant | D |
Riccardo Stacchezzini
(Coordinator)
|
1° 2° | Key markets / business approach & business negotiations - 2023/2024 | D |
Angelo Zago
(Coordinator)
|
1° 2° | Professional communication for economics – 2023/2024 | D |
Claudio Zoli
(Coordinator)
|
1° 2° | The why, the what and the how of structural equation modelling | D |
Cristina Florio
(Coordinator)
|
1° 2° | Topics in economics and ethics of artificial intelligence- 2023/2024 | D |
Claudio Zoli
(Coordinator)
|
years | Modules | TAF | Teacher |
---|---|---|---|
1° 2° | Soft skills coaching days (Vicenza) - 2023/2024 | D |
Paola Signori
(Coordinator)
|
Career prospects
Module/Programme news
News for students
There you will find information, resources and services useful during your time at the University (Student’s exam record, your study plan on ESSE3, Distance Learning courses, university email account, office forms, administrative procedures, etc.). You can log into MyUnivr with your GIA login details: only in this way will you be able to receive notification of all the notices from your teachers and your secretariat via email and also via the Univr app.
Linguistic training CLA
Internships
The curriculum of the three-year degree courses (CdL) and master's degree courses (CdLM) in the economics area includes an internship as a compulsory training activity. Indeed, the internship is considered an appropriate tool for acquiring professional skills and abilities and for facilitating the choice of a future professional outlet that aligns with one's expectations, aptitudes, and aspirations. The student can acquire further competencies and interpersonal skills through practical experience in a work environment.
Gestione carriere
Student login and resources
Prova finale
La prova finale consiste in un elaborato in forma scritta di almeno 60 cartelle, che approfondisce un tema a scelta relativo a uno degli insegnamenti previsti dal piano didattico dello studente. Il tema e il titolo dell’elaborato dovranno essere selezionati in accordo con un docente dell’Ateneo di un SSD fra quelli presenti nel piano didattico dello studente. Il lavoro deve essere sviluppato sotto la guida del docente. La tesi è oggetto di esposizione e discussione orale, in una delle date appositamente stabilite dal calendario delle attività didattiche, dinanzi a una Commissione di Laurea nominata ai sensi del RDA. In accordo con il Relatore, la tesi potrà essere redatta e la discussione potrà svolgersi in lingua inglese.
Per maggiori informazioni e la consultazione delle scadenze e delle commissioni di laurea si rimanda all'apposita sezione dei Servizi di Segreteria studenti.
List of thesis proposals
theses proposals | Research area |
---|---|
PMI (SMES) and financial performance | MANAGEMENT OF ENTERPRISES - MANAGEMENT OF ENTERPRISES |
I modelli organizzativi ex. d.lgs 231/2001: diffusione sul territorio | Various topics |
Method of attendance, teaching delivery and locations
The lectures on all the subjects of the course of study and the related examinations take place in person.
However, as a further service to students, it is also envisaged that, unless otherwise announced by the individual lecturer, lectures will be video-recorded and made available on the relevant e-learning spaces of the lectures a few weeks after they have taken place. Exceptions to this timing will only be possible for part-time students.
Attendance is not compulsory.
Further details on compulsory attendance can be found in the course regulations available under Regulations in the Course menu. Although the regulations do not stipulate a specific obligation, please check the instructions provided by the individual lecturer for each course or any laboratories and/or internships.
Part-time enrolment is permitted.
The venue for lectures and examinations is the Vicenza University Hub.