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 Governance e amministrazione 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
| Modules | Credits | TAF | SSD |
|---|
1 MODULE BETWEEN THE FOLLOWING2 MODULES AMONG THE FOLLOWING2° Year activated in the A.Y. 2022/2023
| Modules | Credits | TAF | SSD |
|---|
1 MODULE BETWEEN THE FOLLOWING2 MODULES AMONG THE FOLLOWING| Modules | Credits | TAF | SSD |
|---|
1 MODULE BETWEEN THE FOLLOWING2 MODULES AMONG THE FOLLOWING| Modules | Credits | TAF | SSD |
|---|
1 MODULE BETWEEN THE FOLLOWING2 MODULES AMONG THE FOLLOWING| Modules | Credits | TAF | SSD |
|---|
1 MODULE BETWEEN THE FOLLOWINGLegend | 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 (2021/2022)
Teaching code
4S02498
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 Feb 21, 2022 al May 13, 2022.
Learning outcomes
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.
Program
1. Business groups
- The constitution of business groups: determinants and processes
- Business groups typologies
- The governance of business groups
2. Consolidated financial statements
- Source and reference discipline
- The consolidation area
- Methods of consolidation
- Purchase price allocation
- Intragroup transactions
3. Group performances
- Reading the consolidated financial statements
- Models for the analysis of group financial conditions
- Advanced group reporting: sustainability reports and integrated reporting
The teaching materials is provided online, through the E-learning service, within the specific webpage prepared for this course.
Bibliography
Examination Methods
The exam includes a written test, divided into three questions. The test aims to verify knowledge of the entire program and is divided into three questions. There is always an application part. The test is passed when the answers to all the questions are positive.
An optional group work on the analysis of the disclosure offered in the consolidated financial statements of Italian listed companies provides a bonus that is added to the positive mark of the written test.
