The course aims to provide an analytical illustration of the legal-economic characteristics of the technical forms of raising financial resources by a company, from the most traditional forms to leasing, factoring and derivative instruments. In addition, some hints on the financial statement representation of these financial instruments are provided.
Course Prerequisites
Basics of financial instruments and financial markets such as stocks, bonds, government securities. marketable debt securities, mutual funds, futures, swap, option and forward contracts.
Teaching Methods
Frontal lectures and exercises
Assessment Methods
Oral examination, in which the ability to communicate and the use of appropriate scientific language will be taken into account.
Texts
- Kpmg Handouts - International Reporting Standard Standards ("IFRSs") approved by the IAS Board.
Contents
- Introduction to corporate financial instruments - Financial instruments market - Introduction to derivative financial instruments - Recognition, measurement and presentation of financial instruments in financial statements in accordance with international accounting standards ("IAS/IFRS") - Case studies and exercises
Course Language
Italian
More information
NOTE: students enrolled in the Inclusive Learning Modalities programme (“Modalità didattiche inclusive) are requested to contact the Professor and the Degree Course Coordinator in order to assess specific needs and define targeted support actions.
