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 |
---|---|---|
1st semester | Oct 1, 2009 | Dec 19, 2009 |
2nd semester | Feb 22, 2010 | May 22, 2010 |
Session | From | To |
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Sessione invernale | Jan 7, 2010 | Feb 20, 2010 |
Sessione estiva | May 24, 2010 | Jul 10, 2010 |
Sessione autunnale | Sep 1, 2010 | Sep 30, 2010 |
Period | From | To |
---|---|---|
Immacolata concezione | Dec 8, 2009 | Dec 8, 2009 |
Vacanze Natalizie | Dec 21, 2009 | Jan 6, 2010 |
Vacanze Pasquali | Apr 2, 2010 | Apr 6, 2010 |
Festa dei Lavoratori | May 1, 2010 | May 1, 2010 |
Santo Patrono | May 21, 2010 | May 21, 2010 |
Festa dellla Repubblica | Jun 2, 2010 | Jun 2, 2010 |
Vacanze estive | Aug 9, 2010 | Aug 15, 2010 |
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
Ceriani Giuseppe
giuseppe.ceriani@univr.it 0458028222Lassini Ugo
ugo.lassini@univr.itStudy 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
Modules | Credits | TAF | SSD |
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2° Year activated in the A.Y. 2010/2011
Modules | Credits | TAF | SSD |
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Modules | Credits | TAF | SSD |
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Modules | Credits | TAF | SSD |
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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.
Corporate groups and consolidated financial statement (2009/2010)
Teaching code
4S02498
Credits
9
Language
Italian
Location
VERONA
Also offered in courses:
- Consolidated Financial Statement and group performance of the course Master's degree in Corporate Law and Economics (until 2008-2009)
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
The teaching is organized as follows:
1 - lezione
2 - lezione
Learning outcomes
First of all, the course aims to give the logical instruments to understand corporate groups economics, considering their origins, their developments, corporate governance processes and the situations in which conflicts of interests may occur.
Furthermore, the course aims to explain how corporate groups reach, maintain, or loose their economic, monetary and financial equilibrium, considering the impact of: a) the group structure, b) the financial and production relationship between companies; c) heterogeneity in the business competitiveness and financial performances and structures of the companies that form the group.
Moreover, the course aims to explain the logic and the technicalities related to the consolidated financial statement, considering both national and international regulations.
The study of technical features is accompanied by the analysis of: i) evaluation methods of specific items and ii) the qualification of the consolidated financial statement to explain the consolidated economic and monetary performances and the consolidated financial position.
Program
Part I – The business groups: an introduction
1. Business group varieties
2. The governance and proprietary structure of the groups
Parte II – The equilibrium of the groups
3. The conception of financial equilibrium in business group context
4. The economic equilibrium
5. The financial equilibrium
Part III – The consolidated financial statement
6. Introduction to the consolidated financial statement
7. Technicalities about the drawing up of the consilidated financial statement
8. Advances matters about consolidated financial statement
9. The information system apt to identify the business group equilibrium
Examination Methods
Written exam. The student may ask for an oral exam. The student should be able to understand the consolidated financial statement presented during the course.
Teaching materials e documents
- 00. Introduzione al corso (it, 257 KB, 22/02/10)
- 01. Genesi e morfologia dei gruppi aziendali (it, 278 KB, 22/02/10)
- 02. L'assetto istituzionale e la governance dei gruppi (it, 496 KB, 22/02/10)
- 03. Le operazioni infragruppo e con parti correlate (it, 225 KB, 22/02/10)
- 04. Strumenti informativi a supporto della governance di gruppo (it, 280 KB, 27/02/10)
- 05. Introduzione al bilancio consolidato (it, 481 KB, 02/03/10)
- 06. Teorie di gruppo e metodi di consolidamento (it, 318 KB, 02/03/10)
- 07. Fonti e impianto normativo (it, 180 KB, 02/03/10)
- 08. Area di consolidamento (con applicazioni del concetto di controllo definito dagli Ias/Ifrs) (it, 259 KB, 05/03/10)
- 09. Il "Consolidation Project" dello Iasb (it, 75 KB, 15/03/10)
- 10. I metodi di consolidamento: disciplina nazionale e Ias/Ifrs (it, 339 KB, 15/03/10)
- 11. Le differenze di consolidamento: disciplina nazionale e Ias/Ifrs (it, 282 KB, 15/03/10)
- 12. Acquisizione del controllo in più fasi (it, 127 KB, 15/03/10)
- 13. Il trattamento contabile delle business combinations (file aggiornato: gli aggiornamenti sono sottolineati) (it, 377 KB, 12/04/10)
- 14. Imposte correnti, anticipate e differite nel bilancio consolidato (it, 304 KB, 22/03/10)
- 15. Il "consolidato fiscale" (it, 356 KB, 22/03/10)
- 16. Gli assestamenti propedeutici al consolidamento (it, 335 KB, 22/03/10)
- 17. Le rettifiche delle operazioni infragruppo (it, 417 KB, 22/03/10)
- 18. Le rettifiche delle operazioni infragruppo - esemplificazioni (FILE AGGIORNATO) (it, 873 KB, 20/04/10)
- 19. Purchase price allocation, cash generating units e impairment test nel bilancio consolidato Ias/Ifrs (it, 184 KB, 29/03/10)
- 20. Lettura e interpretazione del bilancio consolidato (it, 480 KB, 29/03/10)
- 21. La costruzione del bilancio consolidato (esercitazione di sintesi) (FILE RIAGGIORNATO) (it, 640 KB, 02/05/10)
- 22. L'equilibrio nei gruppi aziendali (file aggiornato) (it, 93 KB, 15/04/10)
- 23. L'equilibrio finanziario e patrimoniale nei gruppi aziendali (it, 564 KB, 12/04/10)
- 24. L'equilibrio economico nei gruppi aziendali (it, 153 KB, 12/04/10)
- 25. Telecom Italia: assetto istituzionale ed equilibrio finanziario (it, 2059 KB, 16/04/10)
- 27. I percorsi di deterioramento dell'equilibrio di gruppo (it, 110 KB, 29/04/10)
- AVVISO n. 3 (12 aprile 2010) (it, 28 KB, 12/04/10)
- Avviso n. 5 - Materiale del corso (ripartizione finale) (it, 26 KB, 08/05/10)
- Doc. 01 - Articoli del c.c. in tema di "attività di direzione e coordinamento" (it, 33 KB, 22/02/10)
- Doc. 02 - Articolo del c.c. in tema "interessi degli amministratori" (it, 30 KB, 23/02/10)
- Doc. 03 - Comunicazione Consob del 28 luglio 2006 (it, 21 KB, 23/02/10)
- Doc. 04 - Estratto Bilancio Fiat - Operazioni infragruppo e con parti correlate (it, 2652 KB, 27/02/10)
- Doc. 05 - Estratto Bilancio Fiat - Segmental Reporting (it, 2659 KB, 27/02/10)
- Doc. 06 - Estratto D.Lgs 127/1991 (it, 58 KB, 02/03/10)
- Doc. 07 - IAS 27 ex Reg. CE 494/2009 (it, 897 KB, 05/03/10)
- Doc. 08 - IFRS 3 ex Reg. CE 495/2009 (it, 1042 KB, 05/03/10)
- Doc. 09 - Modalità di attribuzione dei "maggiori valori": esemplificazione (it, 18 KB, 11/03/10)
- Doc. 10 - Data di determinazione delle differenze di consolidamento: esemplificazione (it, 8 KB, 15/03/10)
- Doc. 11 - Exposure Draft 10 "Consolidated Financial Statements" (it, 400 KB, 16/03/10)
- Doc. 12 - Allegato al file 13: Foglio di lavoro (it, 31 KB, 29/03/10)
- Doc. 13 - Delibera Consob n 17221 Regolamento in materia di operazioni con parti correlate (it, 2245 KB, 12/04/10)
- Doc. 14 - Appunti in tema di equilibrio finanziario di gruppo (it, 61 KB, 29/04/10)
- Doc. 15 - Spunti di riflessione sulla testimonianza aziendale (it, 63 KB, 29/04/10)
- Doc. 16 - Esempi strumentali all'interpretazione delle condizioni di equilibrio economico di gruppo (it, 114 KB, 29/04/10)
- Doc. 17 - Esempi strumentali all'interpretazione delle condizioni di asimmetria nell'equilibrio economico di gruppo (it, 73 KB, 29/04/10)
- Doc. 18 - Estratto del Business Plan di Fiat Group (it, 249 KB, 29/04/10)
- Doc. 19 - Ias 36 Riduzione di valore delle attività (Impairment of Assets) (it, 139 KB, 29/04/10)
- Doc- 20 - Precisazioni su quesiti posti in aula + esemplificazione su rettifiche inerenti distribuzione dividendi (file aggiornato) (it, 95 KB, 12/05/10)
Type D and Type F activities
Modules not yet included
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
Graduation
List of thesis proposals
theses proposals | Research area |
---|---|
PMI (SMES) and financial performance | MANAGEMENT OF ENTERPRISES - MANAGEMENT OF ENTERPRISES |
Analisi dell'Impatto della Regolamentazione: potenziale e applicazioni concrete | Various topics |
Corporate governance, financial performance and international business | Various topics |
Costs and benefits of the new Turin-Lyon railway line | Various topics |
Costs and benefits of new systems for speed control on italian motorways | Various topics |
Il futuro del corporate reporting (COVID19) | Various topics |
I Modelli di Organizzazione, Gestione e Controllo ex d.lgs. 231/2001 | Various topics |
I modelli organizzativi ex. d.lgs 231/2001: diffusione sul territorio | Various topics |
Contingent valuation for the quality of hospital characteristics | Various topics |
Evaluating occupational impacts of large investment projects | Various topics |
Valutazioni d'azienda | Various topics |