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Riassunto Accounting, Finance & Control (A.A. 2020-2021)
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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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