•GUIDA ECONOMIA 07-08 - Università degli studi di Udine

prospectus udine
167
ACCOUNTING 2
Prof. Eugenio Comuzzi
Aims
The aim of the course is to provide the
basic concepts on constructing and interpreting
Italian annual financial reports.
In particular, the course will analyse the
principles, the methodologies and the
tools used by leading managers and
accountants when compiling the annual
report.
Contents
1. Measuring enterprise performance. Some
introductory notes.
The meaning of measurement and performance.
Suggested processes and models
to measure performance and conditions.
2. Performance measurement and annual
reporting. Purpose and main principles.
Annual financial reports. Purposes, characteristics,
targets, techniques. Accounting
literature; Italian and International
accounting statements, civil law and tax
law.
3. Performance measurement and annual
reporting. Application framework and
reporting standards.
Income statements and balance sheets:
general and specific features.
4. Performance measurement and annual
reporting. Application framework, specific
evaluation criteria and accounting policies.
Evaluation criteria and accounting policies:
property, plant and equipment,
investment properties, intangible assets,
inventories, receivables from trade customers
and borrowers, cash and cash
equivalents, equity, liabilities and provisions.
5. Performance measurement and annual
reporting. System outlook.
Main principles and main departures
from the rules.
6. Stakeholder disclosure.
Public and voluntary disclosure: obligations,
benefits and limits.
7. Workshop
Case studies, project work, encounters
with entrepreneurs and CFOs.
Pre-requisites
Business Economics, Accounting 1.
Bibliography
References to books, papers, reviews and
specific web sites will be recommended at
the beginning and during the course.
Some materials are available on the web
at http://www.eugeniocomuzzi.it
Exam
A written examination and, possibly, an
oral test. A pre-test may be set during the
course.
ACTUARIAL MATHEMATICS
Prof.ssa Laura Ziani
Contents
- Life insurance companies
An introduction to the role of life insurance
companies as financial intermediaries.
- Traditional life insurance contracts
Endowment.
Annuities.
Term Insurance.
Mixed Insurances.
- Computation of Net premiums of traditional
life insurance contracts
Present value.
Estimating probabilities of death and survival.
Net single premium.
Net annual premiums.
Commutation Functions.
- The mathematical reserve
Forward Reserve.
Recursive Reserve.
Risk and Savings Premiums.