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  1. Courses

S1009D - CORPORATE GROUPS AND CONSOLIDATED FINANCIAL STATEMENTS

courses
ID:
S1009D
Duration (hours):
72
CFU:
9
SSD:
ECONOMIA AZIENDALE
Located in:
PESCARA
Url:
Course Details:
BUSINESS ADMINISTRATION/CORSO GENERICO Year: 1
Year:
2025
Course Catalogue:
https://unich.coursecatalogue.cineca.it/af/2025?co...
  • Overview
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Overview

Date/time interval

Primo Semestre (14/09/2025 - 14/12/2025)

Syllabus

Course Objectives


The course contributes to providing specialized and in-depth preparation in the economic-financial reporting of business groups and in understanding their dynamics. This knowledge is essential for operating effectively in complex business realities, such as corporate groups, and is useful both for working in business management and in accounting and business consulting.
At the end of the course, students will be able to:
Knowledge:

Describe in detail the historical and economic reasons that led to the emergence of business groups and the need for consolidation.
Understand the different consolidation theories and the criteria for identifying the group and the consolidation area in economic-business doctrine and regulations (Italian and international).
Identify the different types of elimination of investments (total, partial, direct, indirect) and the implications of consolidation differences (positive and negative) at the date of acquisition and at a later date.
Know the methodologies for eliminating reciprocal receivables and payables, distinguishing between matching, in-transit, and those referring to different dates.
Recognize the mechanisms for eliminating internal profits.
Explain how to represent transactions with minority shareholders in the consolidated financial statements.
Illustrate the notion and function of the consolidated Cash Flow Statement and the structure of reconciliation statements and changes in shareholders' equity.

Skills/Abilities:

Apply consolidation principles and techniques for the practical preparation of consolidated financial statements, including managing acquisitions of additional shares or control through capital increases (e.g., Joint Ventures).
Correctly perform consolidation adjustments to eliminate intra-group transactions related to receivables, payables, and internal profits, knowing how to manage different cases.
Prepare the consolidated Cash Flow Statement and reconciliation statements and changes in shareholders' equity, starting from the financial statements of individual group companies.
Analyze and interpret consolidated values, identifying the reasons for poor significance in the presence of profoundly different business realities.
Solve practical issues related to accounting and representation of transactions with minority shareholders in the consolidated context.

Autonomy of judgment and learning ability:

Critically evaluate the economic and financial implications of business aggregations and the consolidation process, developing autonomy of judgment in choosing the most appropriate methodologies.
Collaborate effectively in teams for the analysis of complex consolidation cases, demonstrating problem-solving skills and communication of financial results.
Autonomously stay updated on regulatory developments and international best accounting practices related to consolidated financial statements, demonstrating continuous learning ability.

Course Prerequisites


It is strongly recommended to have already taken the basic accounting and financial statements exam.

Teaching Methods


The course will be organized into modules of lectures, examination and discussion of business cases, and autonomous/guided resolution by students of concrete accounting issues, as well as seminar sessions with the participation of privileged testimonials.

Assessment Methods


The assessment of the learning level will be carried out through a written test (30 questions in total) with both multiple-choice (22 questions) and open-ended (8 questions) tests, and a score out of thirty will be assigned. The questions have equal weight (1 point) and include both descriptive-conceptual and practical-application elements. To pass the test, it is necessary to correctly answer at least 18 out of 30 questions. The written test lasts 75 minutes and is aimed at probing mainly "knowledge" and "know-how" (Dublin Descriptors 1 and 2). The oral exam on the same topics covered in the written test is optional and allows, if requested and performed successfully, to earn up to a maximum of 3 additional points on top of the score achieved in the written test. An unsuccessful oral exam will similarly result in a reduction of up to a maximum of 2 points from the score achieved on the written test. The oral exam can be taken on the same day as the written test following the correction of the latter and the communication of the results. In agreement with the students, ongoing tests may be planned.

Texts


Gallimberti, C. A. R. L. O., Marra, A., & Prencipe, A. (2013). Consolidation. Preparing and understanding consolidated financial statements under IFRS. McGraw-Hill Education.

Contents


The course focuses on the analysis of principles and techniques for consolidating annual accounts of companies. The program covers the reasons for consolidation and the identification of the integration area, methodologies for eliminating investments, reciprocal receivables/payables, and internal profits. It will also address the representation of transactions with minority shareholders and the preparation of the consolidated Cash Flow Statement and shareholders' equity statements.

Course Language


English

More information


All information regarding the course, handouts, support materials, exercises, and all communications will take place through the e-learning page
http://elearning.unich.it/

Degrees

Degrees

BUSINESS ADMINISTRATION 
Master’s Degree
2 years
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People

People

D'ANDREAMATTEO Antonio
Gruppo 13/ECON-06 - ECONOMIA AZIENDALE
Settore ECON-06/A - Economia aziendale
AREA MIN. 13 - Scienze economiche e statistiche
Docenti di ruolo di IIa fascia
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