Insegnamento a.a. 2007-2008

5204 - ADVANCED ACCOUNTING AND FINANCE


CLEA - CLAPI - CLEFIN - CLELI - CLEACC - DES - CLEMIT - DIEM - CLSG

Department of Accounting

Course taught in English

Insegnamento offerto anche in modalità e-learning (cl. 33)


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:
FRANCESCO REGGIANI

Classes: 31 (II sem.)
Instructors:
Class 31: FRANCESCO REGGIANI


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 is misleading us and working 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. Price-earnings, dividend yeld and EVA are terms commonly used by analysts and specialized press. 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 see how management accounting innovations have provided the basis for productive partnerships between accountants and managers.
Some of these issues are 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

  • Other required teaching material related to each class will be provided through the B-Learning Space or handed-out in class
Last change 15/03/2007 20:51

E-learning class-group
Instructors:
Class 32: 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. Price-earnings, dividend yeld and EVA are terms commonly used by analysts and specialized press. 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, 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
Last change 08/06/2007 16:33