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Riassunto Accounting, Finance & Control (A.A. 2020-2021)
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Financial accounting reports on a company's financial position, performance, and cash flows through annual and interim reports. IAS/IFRS is the standard system for these reports, covering balance sheet, income statement, cash flow statement, and equity changes. Listed companies also provide auditor and supervisory board reports. Key principles include accruals, assets (current and non-current), liabilities, and equity. Non-current assets are evaluated using cost or revaluation models, with impairment tests ensuring their values reflect reality. Intangible assets like goodwill are recognized when acquired. Financial statements are crucial for evaluating
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- Financial accounting reports on an organization's financial position, performance, and cash flows through annual and interim reports, following IAS/IFRS standards.
- The balance sheet describes assets (current and non-current), liabilities (current and non-current), and equity at a specific point in time, with the principle that total assets equal total liabilities plus equity.
- Non-current assets are evaluated using either the cost model or revaluation model, with impairment tests to ensure their carrying value is not impaired; goodwill arises from acquisitions when the purchase price exceeds the fair market value of net identifiable assets.
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ACCOUNTING, FINANCE & CONTROL · 1° anno · 1° semestre · 10 CFU · IEGE-01/A
The course ‘Accounting Finance & Control’ (AFC) aims at providing students with the state-of-art, theoretical frameworks and instruments to measure and manage the overall performance of a (for profit) enterprise The course fits into the overall program curriculum pursuing some of the expected learning goals. In…