Ifrs Standards and Consolidated Financial Statements

The course aims to provide the knowledge necessary for the preparation and interpretation of the separated and consolidated financial statements under international accounting standards. In particular, the course intends to provide knowledge on the principles, methodologies and logics that drive the presentation of the separated and consolidated financial statements according to the International Accounting Standards (IAS) and the International Financial Reporting Standards (IFRS).

At the end of the course, the student will be able to:
- possess adequate knowledge and effective understanding of the rules governing the preparation of the separated and consolidated financial statements according to the international accounting standards (IAS/IFRS);
- apply the knowledge acquired to prepare the separated and consolidated financial statements according to the international accounting standards (IAS/IFRS);
- develop adequate learning skills to continue to independently explore the issues relating to the international accounting standards and the consolidated financial statements, in order to be able to respond to the needs of the working contexts in which they will operate.