EGBC15 - CONSOLIDATED FINANCIAL REPORTING

courses
ID:
EGBC15
Duration (hours):
36
CFU:
6
SSD:
ECONOMIA AZIENDALE
Located in:
PESCARA
Url:
MANAGEMENT AND ECONOMICS/PROFESSIONE E CONSULENZA AZIENDALE Year: 2
Year:
2025
Course Catalogue:
https://unich.coursecatalogue.cineca.it/af/2025?co...

Overview

Date/time interval

Primo Quadrimestre (30/09/2025 - 16/12/2025)

Syllabus

Course Objectives


The course provides in-depth training on consolidated financial statements and aspects of economic and financial reporting for corporate groups.

General course objective:

At the end of the course, students will be able to read and interpret consolidated financial statements at a basic level and understand the economic and financial reporting of corporate groups in order to analyze and interpret their dynamics. These skills enable students to work in complex business environments, such as corporate groups, both in management and in accounting and business consulting.

At the end of the course, students will be able to:

Knowledge:
Distinguish between the different consolidation theories and criteria for identifying the group and the scope of consolidation in business economics doctrine and regulations (Italian and international).

Identify the different types of elimination of equity investments (total, partial, direct, indirect) and the implications of consolidation differences (positive and negative) at the date of purchase and at a later date.
Distinguish between the mechanisms for eliminating internal profits.
Explain how transactions with minority shareholders are represented in the consolidated financial statements.
Illustrate the concept and function of the consolidated cash flow statement and the structure of the reconciliation statements and changes in shareholders' equity.



Course Prerequisites


It is recommended (necessary) to have passed the accounting and financial statement exam.



Teaching Methods


Teaching methods are chosen according to the course objectives (Biggs' constructive alignment) and are divided into:


participatory lessons,


business cases,


team work for the analysis and discussion of business cases and for the independent study by students of specific topics related to the course content, accompanied by illustrative cases.

Assessment Methods


The assessment of the level of learning will be carried out as follows:

Presentation of a project carried out in small groups or individually that explores one or more topics of the course (i.e. areas of consolidation, consolidation methods, principles, financial statements) accompanied by the analysis and commentary of a consolidated financial statement that allows for a detailed analysis of the chosen topic. This test is worth 15 points out of 30 (marked out of 30) and is designed to assess know-how and interpersonal skills (Dublin descriptors 2 and 3).
Oral test covering all the course content and focusing primarily on knowledge (Dublin descriptor I). The oral exam completes the assessment of the student's skills and is worth a maximum of 15 points out of 30 (assessment out of 30). Failure to pass the oral exam will result in failure of the course. The oral exam and the presentation of the project work may be held on the same day.


Texts


M. Venditti, I principi del bilancio consolidato, Giappichelli, 2012.
Mechelli, A. (ultima edizione). Il Bilancio Consolidato. Principi e tecniche di consolidamento. Giappichelli.

Contents


The course focuses on the analysis of the principles and techniques of consolidating companies' annual accounts. The topic of financial statements, their critical analysis, and interpretation is the starting point for the subsequent exploration of consolidation, the identification of the area of integration, and the methods for eliminating equity investments, reciprocal receivables/payables, and internal profits. At the end of the course, students should be able to read and interpret a consolidated financial statement at a basic level.

Course Language

Italian

More information


Course materials, handouts, case studies, exercises and all communications will be provided via the e-learning page.

Degrees

Degrees

MANAGEMENT AND ECONOMICS 
Master’s Degree
2 years
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