Appunti VERIFICATO
ACCOUNTING, FINANCE & CONTROL
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Accounting focuses on financial reporting for external users through annual and interim reports. Financial accounting includes the balance sheet, income statement, cash flow statement, equity changes, and notes. Annual reports for listed companies also require auditor and supervisory board reports. Principles like accrual vs. cash basis are crucial. Assets are categorized as current or non-current; non-current assets can be evaluated using cost or revaluation models. Impairment tests ensure asset values are not overstated. Intangible assets, including goodwill, are recognized based on acquisition mode but must be tested for impairment.
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- Financial Accounting reports information on an organization's financial position, performances, and cash flows through annual and interim reports, drafted according to IAS/IFRS principles.
- The Balance Sheet describes the enterprise’s assets (resources) and related rights (equity and liabilities) at a specific point in time, divided into current and non-current assets with different evaluation models based on costs or fair value.
- Assets are evaluated using three main concepts: Costs Model vs Revaluation Model, Benchmark Treatment vs Allowed Treatment, and Impairment Test to ensure the carrying value reflects reality, with specific procedures for recognizing impairment losses.
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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…