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