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

A.A. 2026/2027 A.A. 2025/2026

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

ModulesCreditsTAFSSD
9
B
IUS/04
6
B
SECS-S/03
One module to be chosen between the following
6
B
SECS-P/03
6
B
SECS-P/03
Two modules to be chosen among the following
9
B
SECS-P/07
9
B
SECS-P/07
9
B
SECS-P/07
5
F
-

2° Year  It will be activated in the A.Y. 2026/2027

ModulesCreditsTAFSSD
9
C
IUS/12
6
B
SECS-P/11
One module to be chosen between the following
6
B
SECS-P/12
6
B
SECS-P/02
Two modules to be chosen among the following
9
C
SECS-P/07
9
C
SECS-P/07
9
C
SECS-P/08
Final exam
12
E
-
ModulesCreditsTAFSSD
9
B
IUS/04
6
B
SECS-S/03
One module to be chosen between the following
6
B
SECS-P/03
6
B
SECS-P/03
Two modules to be chosen among the following
9
B
SECS-P/07
9
B
SECS-P/07
9
B
SECS-P/07
5
F
-
It will be activated in the A.Y. 2026/2027
ModulesCreditsTAFSSD
9
C
IUS/12
6
B
SECS-P/11
One module to be chosen between the following
6
B
SECS-P/12
6
B
SECS-P/02
Two modules to be chosen among the following
9
C
SECS-P/07
9
C
SECS-P/07
9
C
SECS-P/08
Final exam
12
E
-
Modules Credits TAF SSD
Between the years: 1°- 2°
One module between the following:
- 1st year - Advanced international accounting - delivered in 2025/2026
- 2nd year - Business valuation - delivered in 2026/2027
9
B
SECS-P/07
9
B
SECS-P/07
Between the years: 1°- 2°
English B2
4
F
-
Between the years: 1°- 2°
12
D
-

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.

A Basic activities
B Characterizing activities
C Related or complementary activities
D Activities to be chosen by the student
E Final examination
F Other training activities
S Placements in companies, public or private institutions and professional associations

Corporate groups and consolidated financial statement  (2025/2026)

Teaching code

4S02498

Academic staff

Riccardo Stacchezzini, Cristina Florio

Coordinator

Riccardo Stacchezzini

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

Secondo semestre LM dal Feb 16, 2026 al May 20, 2026.

Courses Single

Authorized

Lessons timetable MoodleMoodle Seminars 0

Learning objectives

The course aims to develop the student’s capability to understand and scrutinize corporate groups' governance mechanisms, reporting processes and financial performances. The course particularly helps developing the student’s ability to prepare a consolidated financial statement according to both the Italian law and the international financial reporting standards (Ias/Ifrs). At the end of the learning process and coherently with the course aims, the student must demonstrate its ability understand the corporate group economics and the consolidated financial statement discipline. The student must also be able to solve practical exercises about the preparation and interpretation of the consolidated financial statement.

Prerequisites and basic notions

There are no prerequisites. However, students are encouraged to have at least a basic understanding of accounting and financial reporting, with particular attention to the impact of transactions on financial statement values and the valuation of equity investments in financial statements. Students without this knowledge are encouraged to ask the instructor for recommendations for introductory readings.

Program

1. Corporate groups: genetic, morphological, and institutional profiles
- Causes and processes of group formation
- Some group typologies
- Institutional structure and governance of groups
2. The preparation of consolidated financial statements
- Sources and reference discipline
- The scope of consolidation
- Consolidation methods
- Determination and allocation of the consolidation difference - Adjustments to intragroup transactions
3. The interpretation of group balance sheet situations
- Reading the consolidated financial statements
- Models for the analysis of group economic-financial balance sheet situations
- Advanced group reporting: sustainability reports and integrated reporting (introduction)
The slides used in class and other study materials will be available on the e-learning page dedicated to the course.

Bibliography

Vai alla bibliografia
Visualizza la bibliografia con Leganto, strumento che il Sistema Bibliotecario mette a disposizione per recuperare i testi in programma d'esame in modo semplice e innovativo.

Didactic methods

The teaching methods consist of lectures, exercises, case study analyses and company testimonials.

Learning assessment procedures

The exam consists of a written test, consisting of three questions. The test aims to test knowledge of the entire program and is divided into three questions. There is always an application section. The test is passed if all questions are answered correctly. A group assignment analyzing the disclosures provided in the consolidated financial statements of Italian listed companies provides a bonus in addition to the passing grade on the written test.

Students with disabilities or specific learning disorders (SLD), who intend to request the adaptation of the exam, must follow the instructions given HERE

Evaluation criteria

The questions are structured to test the student's level of knowledge of the various parts of the program. The assessment aims to assess this level of knowledge and the ability to apply it to practical situations.

Criteria for the composition of the final grade

Each question is graded out of 30. The final grade represents the average of the grades obtained in the three questions. However, the student must provide at least a passing grade (18/30) for each of the three questions.

Exam language

Italiano