Advanced Financial Accounting¶
Links¶
Syllabus¶
Lectures¶
Prof. One¶
- Decision usefulness
- Valuation (relevance, fair value, balance sheet)
- Contracting (reliability, cost, income statement)
- Conservatism
- Conditional
- Unconditional
- Documents of the annual report
- Accrual accounting
- Group reporting
- Business combination
- Control (Chapter 05)
- Accounting methods (Chapter 07)
- Steps (Chapter 10)
- Different approach to estimate risk in the price paid
- Purchase price allocation
- Intragroup transactions and accounting policies
- Special purpose entities (Chapter 06)
- Deferred tax
- Non controlling interests
- Consolidation (Chapter 12)
- Consolidated balance sheet
- Theories (Chapter 11)
- Firm valuation
Prof. Two¶
- Impairment test
- Rationale and principles
- Targets and framework
- Cash generating units (CGUs)
- Identification and assets allocation
- Comparison of values
- Recoverable amount
- Value in use
- Terminal alue
- Asset subsidization
- Forecasting of future cash flows
- Loss allocation
- Investment in associates
- Definitions
- Equity method
- Cost method
Exam¶
9 ECTS
Mode¶
- 2h
- Calculator only, no Excel (LOL)
- Multiple choice theory question
- Multiple choice calculations
- Numeric entry
- Step by step explanation and results
Authors: Giacomo