Teaching code

4S01774

Teacher

Lorenzo Faccincani

Coordinator

Lorenzo Faccincani

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/11 - FINANCIAL MARKETS AND INSTITUTIONS

Period

Primo semestre (lauree magistrali) dal Oct 3, 2022 al Dec 23, 2022.

Lessons timetable Moodle Seminars 0

Learning objectives

The course aims to provide a clear understanding of the structure and peculiarities of the bank balance sheet, according to the International Accounting Principles. Bank financial performance and risk analysis will also be examined, on the basis of accounting and risk adjusted measures. Finally there will be a focus on Internal Control Systems, from the perspective of sound and prudent management keeping also into account the supervisory regulations of the Bank of Italy.

Program

The individual and consolidated financial statements of the bank. The schemes provided for by Bank of Italy Circular 262/2005.
The accounting of the main operating situations, with a focus on following international accounting standards:
- IFRS 9 (Financial instruments);
- IAS 16 (Property, Plant and Equipment), IAS 38 (Intangible assets) and IAS 36 (Impairment test);
- IAS 12 (Income Taxes).
Preparation of the bank’s consolidated financial statements.
Reading the disclosure of the Notes to the financial statement.
The main profiles of the bank performance through the analysis of the financial statements and the Risk Adjusted Performance Measures (RAPM).
The Pillar III disclosure report.
The disclosure of non-financial information according to Legislative Decree 254/2016.
The “other” analyzes and assessments of bank’s performance
The peculiarities of the evaluation methodologies of banks.

Bibliography

Didactic methods

Teaching will be developed through lectures aimed at facilitating the understanding and interpretation of theoretical concepts.

Reference material
In addition to the textbook, Students must also prepare the material reported in the elearning page of the course.

Learning assessment procedures

The exam is written.

Evaluation criteria

It consists in 3 questions (open theoretical questions and exercises to be solved by providing a commentary to the obtained results) that propose to verify the knowledge acquired by the Student, included his ability to analyze and evaluate the performance of a bank. The duration of the test is equal to two hours.
On the e-learning platform all exam topics will be made available immediately after the appeals have been held.
Finally, the exams are the same for attending and non-attending Students.

Exam language

Italiano