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. 2024/2025 A.A. 2023/2024 A.A. 2022/2023 A.A. 2021/2022

Queste informazioni sono destinate esclusivamente agli studenti e alle studentesse già iscritti a questo corso.
Se sei un nuovo studente interessato all'immatricolazione, trovi le informazioni sul percorso di studi alla pagina del corso:

Laurea magistrale in Governance e amministrazione d'impresa - Immatricolazione dal 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
6
B
SECS-S/03
9
B
IUS/04
2 modules among the following
9
B
SECS-P/07
9
B
SECS-P/07
9
B
SECS-P/07
1 module between the following
6
B
SECS-P/03
6
B
SECS-P/03
Stage
5
F
-

2° Year  activated in the A.Y. 2023/2024

ModulesCreditsTAFSSD
9
C
IUS/12
6
B
SECS-P/11
1 module between the following
6
B
SECS-P/12
6
B
SECS-P/02
2 modules among the following
9
C
SECS-P/07
9
C
SECS-P/07
9
C
SECS-P/08
Final exam
12
E
-
activated in the A.Y. 2023/2024
ModulesCreditsTAFSSD
9
C
IUS/12
6
B
SECS-P/11
1 module between the following
6
B
SECS-P/12
6
B
SECS-P/02
2 modules 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°
1 module between the following ("Advanced international accounting" 1st year; "Business valuation" 2nd year)
9
B
SECS-P/07
9
B
SECS-P/07
Between the years: 1°- 2°
12
D
-
Between the years: 1°- 2°
English B2
4
F
-

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  (2022/2023)

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 (lauree magistrali) dal Feb 20, 2023 al May 19, 2023.

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 invited to have at least basic knowledge of accounting and financial statements, having particular regard to the effects of transactions on the balance sheet values and to the valuation of equity investments in the financial statements. Those who do not have this knowledge can ask the teacher for information on introductory readings.

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

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 analysis and company testimonials.

Learning assessment procedures

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.

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 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

Each question requires an evaluation out of thirty. The final grade represents the average of the marks obtained in the three questions. However, the student must answer at least sufficiently (18/30) to each of the three questions.

Exam language

Italiano