Insegnamento a.a. 2006-2007

Go to class group/s: 31

CLEA (6 credits - II sem. - AI) - CLAPI (6 credits - II sem. - AI) - CLEFIN (6 credits - II sem. - AI) - CLELI (6 credits - II sem. - AI) - CLEACC (6 credits - II sem. - AI) - DES (6 credits - II sem. - AI) - CLEMIT (6 credits - II sem. - AI) - DIEM (6 credits - II sem. - RR) - CLSG (6 credits - II sem. - AI)

Course Director:
ELISABETTA BARONE

Course Objectives

In some people's view, the bubble economy and the accompanying corporate and market excesses have shown how the obsession with shareholder value has misled us and worked to the detriment of other stakeholders. However, we have also learned through the events of the last few years how crucial good governance is to value creation, how crucial value creation is to our future pensions and how crucial quality investment management is to both of these. This course aims at the analysis and discussion of these matters.
The continuing spread of private capital, the globalization of markets and compound growth in information, means that the fascination with value and how it is best created, managed and distributed will continue. Thus we will see how management accounting innovations have provided the basis for productive partnerships between accountants and mangers.
Some of these issues will be presented by external speakers who have first-hand experience in business.

Course Content Summary

The course addresses the following main topics:

• Quality of financial information
• Consolidated financial statements
• Management accounting
• Valuation methods

Detailed Description of Assessment Methods

• The assessment is based either on
  - two written partial exams of one hour each and an oral exam
  OR
  - one general written exam of two hours and an oral exam.
  
• Each partial exam will count as 50% of the mark of the written exam. Consequently the general exam will count as 100%.
  
• The assessment of the oral exam will increase or decrease the mark obtained in the written exam (or exams) by 3 marks.
  
• Once you have passed the exam, you cannot re-sit it again, even if you are not satisfied with the mark you obtained.

Textbooks

• J. KOTHARI AND E. BARONE, Financial Accounting. An International Approach, Financial Times - Prentice Hall, 2006
• Other required teaching material related to each class will be provided through the B-Learning Space or handed-out in class

Exam textbooks & Online Articles (check availability at the Library)

Last change 19/04/2006 00:00