Università degli Studi di Napoli "Parthenope"

Language of teaching:
Italian.

Learning objectives
The course aims at providing an in-depth knowledge on corporate aggregations and groups and their financial disclosure according to both their structural and dynamic features and the legislative frame and the National and International accounting standards as well.

Knowledge and understanding:
Students will demonstrate to display a full comprehension of corporate groups’ phenomenon, including both specific features and financial disclosure.

Applying Knowledge and understanding:
Students will demonstrate to display critical thinking and analysis skills on corporate groups and on the preparation of their consolidated financial statements.

Making judgments:
Students have to choose between the various options available the right and most effective solution to create and control corporate groups and to draw up their consolidated statement of financial position.

Communication:
Students will demonstrate to display and communicate their acquired knowledge properly.

Lifelong learning skills:
Students will demonstrate to display a good attitudes towards learning and the application of the acquired knowledge.

Prerequisite
Knowledge on basic subjects belonging to Secs-P/07 scientific sector: business administration, accounting and financial statements.

Study programme
The various typologies of corporate aggregation. Corporate groups: origins, features, creation, legislative frame. The consolidated financial statement. The consolidated area. The methodologies of consolidation. The accounting treatment for consolidation differences. Documents and reports of consolidated financial statements. The national laws and regulations and the national and international accounting systems.

The coursework includes three sets of lectures depending on feedbacks from students. Indicatively, the course is scheduled as follows:

First block (24 hours):
The various typologies of corporate aggregation.

Second block (24 hours):
Corporate groups: origins, features, creation, legislative frame.

Third block (24 hours):
The consolidated financial statement.

Course organization
Lectures, seminars/follow-up and in-depth studies.

Learning assessment modality
Written examination essay questions, multiple choices and exercises.

Suggested readings
1st part of the coursework (aggregation and corporate groups)
CORONELLA STEFANO, Aggregazioni e gruppi di aziende. Caratteristiche e finalità, seconda edizione, Rirea, Roma, 2010.
alternatively
“Dispense sulla prima parte del programma” edited by the Professor, retrieve on the Professor’s website http://economia.uniparthenope.it/isa/coronella/index.htm - search for the section devoted to corporate groups and consolidated financial statements.

2nd part of the coursework (consolidated financial statements)
“Dispense sulla seconda parte del programma” edited by the Professor, retrieve on the Professor’s website http://economia.uniparthenope.it/isa/coronella/index.htm - search for the section devoted to corporate groups and consolidated financial statements.

finally
PRENCIPE ANNALISA, TETTAMANZI PATRIZIA, Bilancio consolidato, Egea, Milano, last edition, only chapters 6, 7 and 8.

For any other information and additional material, please refer to the professor’s website.