Ifrs Standards and Consolidated Financial Statements

The course is intended to provide students with the necessary knowledge and skills to prepare and interpret financial statements of single companies and groups based on internationally recognised guidelines. More specifically, the course aims to illustrate the principles, methodologies and logics behind the preparation of financial statements according to the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS), also with regard to consolidated financial statements.

The course is intended to provide students with the necessary knowledge and skills to prepare and interpret financial statements of single companies and groups based on internationally recognised guidelines. More specifically, the course aims to illustrate the principles, methodologies and logics behind the preparation of financial statements according to the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS), also with regard to consolidated financial statements.


Expected learning outcomes
By the end of the course, students will:

- know and understand the rules governing the preparation of financial statements, whether of a single company or of a group (consolidated financial statements), according to international accounting standards (IAS/IFRS);

- be able to apply this knowledge to prepare financial statements and consolidated financial statements according to international accounting standards (IAS/IFRS);

- develop learning skills to be able to autonomously expand their knowledge of topics related to international accounting standards and consolidated financial statements, with a view to responding to the needs of their future employers.