Università Roma Tre

Course content:

-Corporate groups and Business combinations: concepts and classifications

- The selection of the Business combination: operational leverage and financial leverage

- Consolidated Financial Statements: theoretical and practical issues

- Contents and aim of the Consolidated Financial Statements

- Consolidation methods and practical tools for the preparation of Consolidated Financial Statements

- Financial Reporting Standards on Consolidated Financial Statements

-Budget Analysis and Consolidated Financial Statements.

Course Books:
C.M. GALIMBERTI, A. MARRA, A. PRENCIPE, Consolidation. Preparing and Understanding Consolidated Financial Statements under IFRS, Mc Graw-Hill Education, 2013

Teaching Materials:

IFRS 10 - Consolidated Financial Statements

IFRS 12 - Disclosure of Interests in Other Entities