Università Roma Tre

I° Module
Business concentrations: forms and purposes
Features of business groups
Notion of corporate control and explication mode
The economic and financial conveniences of business groups
Financial strategies for the establishment of a corporate group
Morphology of the groups: genesis, structures and classifications

II° Module
The logical and scientific approach to the consolidated financial statements
The preparation of the consolidated financial statements in accordance with national legislation
The preparation of the consolidated financial statements according to IAS/IFRS
Preparation, drawing and analysis of consolidation prospects
The equity method for valuation of financial participations

Recommended readings:
I° Module
– Paoloni M., Celli M., Dall’economia d’azienda all’economia dei gruppi aziendali, Giappichelli, Torino, 2011
II° Modulo
– Prencipe, Tettamanzi (a cura di), Bilancio consolidato, Egea, Milano, 2009.
– Mahony P., and MacLochlainn N., Consolidated Financial Statements, Chartered Accountants Ireland Publishing, 2013