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  1. Courses

1001469 - ECONOMIA AZIENDALE - CORSO AVANZATO

courses
ID:
1001469
Duration (hours):
72
CFU:
12
SSD:
Business Administration
Located in:
REGGIO DI CALABRIA
Url:
Course Details:
Economics/Percorso generico Year: 1
Year:
2025
  • Overview
  • Syllabus
  • Degrees
  • People
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Overview

Date/time interval

Secondo Ciclo Semestrale (16/02/2026 - 08/05/2026)

Syllabus

Course Objectives

The course aims to provide students with knowledge of financial statements, national and international accounting standards, and company valuation.


Course Prerequisites

No prerequisite is required.


Teaching Methods

Classes and exercises.


Assessment Methods

The assessment of students' skills and knowledge is conducted through an oral exam designed to verify their understanding of the course content and technical language. 

Participating students can write a short paper under the supervision of the instructor. The paper is evaluated during the exam.

Grading is on a scale of thirties: from 18/30 to 30/30 with honors, according to the following criteria:

  • 30 - 30 cum laude: Complete, thorough, and critical knowledge of the course topics, excellent use of the technical language of the subject, complete and original interpretive ability, full ability to independently apply the acquired knowledge.
  • 26 - 29: Complete, in-depth knowledge of course topics, good use of the technical language of the subject, complete and adequate interpretative ability, and full ability to independently apply the acquired knowledge.
  • 24 - 25: Knowledge of course topics with a good degree of learning, fair use of the technical language of the subject, correct interpretative ability, and ability to apply most of the acquired knowledge correctly.
  • 21 - 23: Knowledge of course topics, but lack of mastery of them, more than sufficient use of the technical language of the subject, interpretive ability, and limited ability to independently apply acquired knowledge.
  • 18 - 20: Basic knowledge of the main topics, basic understanding of the technical language of the subject, sufficient interpretative ability, and ability to apply the basic knowledge acquired.
  • Insufficient: insufficient knowledge of course topics.



Texts

Students are free to choose the books they wish to use to study the topics covered in the program. To facilitate their choice, the following texts are recommended:

Part A) Business valuation (alternatively):

  • S. Corbella, G. Liberatore, R. Tiscini, Manuale di valutazione d'azienda, Mc Graw Hill, 2020, chapters 1, 2 (only paragraph 2.5), 3, 4, 5, 6, 7, 8, 10, 11
  • Guatri and Bini, Business Valuation, Egea (only the topics covered in the syllabus)

Part B) Financial statements and accounting standards (alternatively):

  • Del Pozzo, Loprevite, Nicolò, Teodori, Accounting Standards and Financial Statements, Egea
  • Portalupi (ed.) OIC/IFRS Accounting Standards: Differences and Similarities, Ipsoa
  • Quagli, Financial Statements and Accounting Standards, Giappichelli (for national accounting standards) and Quagli, IASB Standards in the Italian Accounting System, Giappichelli (for international accounting standards)

National and international accounting standards can be consulted online at:

https://www.fondazioneoic.eu/?cat=14&lang=en

http://www.revisorionline.it/focus_ias_ifrs.htm


Contents

Part A) Business valuation (24 hours)

Business valuation: objectives, value configurations, valuation process, uncertainty. The valuation report. Valuation principles. Economic and financial flows. The rate. The time horizon. Flow-based methods. The asset-based method. Mixed methods. Market methods. Valuation multiples.

Part B) Financial statements and accounting principles (48 hours)

External financial reporting and accounting principles. The purposes and principles of preparing financial statements. Financial statement documents and formats. Historical cost versus fair value. Space and time in financial reporting: segment reporting, interim (sub-annual) financial statements, events occurring after the financial statement date, changes in accounting standards, estimates, and error corrections. Fixed assets. Equity investments. Inventories and work in progress. Receivables and payables. Cash and cash equivalents. Provisions for risks and charges, as well as employee severance indemnities. Income taxes and deferred taxes. Shareholders' equity. 

Engineering students prepare for the course by studying only part B of the program, corresponding to 48 hours of lessons.


More information

Professor Nicolò meets with students and thesis students weekly, as announced on the institutional website.


Degrees

Degrees

Economics 
Two-year Master's Degrees
2 years
No Results Found

People

People

Nicolò Domenico
Settore ECON-06/A - Economia aziendale
SH1_12 - Management; operations management, international management - (2024)
AREA MIN. 13 - Scienze economiche e statistiche
Gruppo 13/ECON-06 - ECONOMIA AZIENDALE
SH1_7 - Accounting, asset prices, auditing - (2024)
Docenti di ruolo di Ia fascia
No Results Found

Other

Main module

ADVANCED BUSINESS ECONOMICS
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