Università Roma Tre

Coherently with the goal of the Economics and Business Administration degree the lessons provide an overview of income and asset measurement and disclosure in the financial statements.
The first part is focused on the different theories framed on the income recognition.
The second part studies in deep the not public companies’ financial statements in the Italian laws and practices.
The third part introduces the IAS/IFRS system, applied, in Italy, to public companies.
Students that will attend the course will be able:
- to recognize theories inspiring the preparation and presentation of firms’ financial statements;
- to apply methods for valuating companies’ assets and liabilities and for preparing income statement and balance sheet;
- use the calculation and evaluation tools acquired and explain rigorously and clearly the topics studied.