Università degli studi dell'Insubria

I BILANCI BANCARI

A.A. di erogazione 2013/2014

 (A.A. 2012/2013)
Anno di corso: 
2
Tipologia di insegnamento: 
A scelta dello studente
Settore disciplinare: 
ECONOMIA AZIENDALE (SECS-P/07)
Crediti: 
3
Ciclo: 
Secondo Semestre
Ore di attivita' frontale: 
20
Dettaglio ore: 
Lezione (20 ore)

The purpose of this course is to provide students with a simple guidance for preparing
the financial statements of a bank in accordance with IASs/IFRSs and the Italian legal
and regulatory requirements. In addition, the course aims to help students in
analyzing the financial statements of a bank by means of the main financial ratios and
margins.

Prerequisiti: 

Successful learning will be linked to an adequate knowledge of the International
Financial Reporting Standards.

The evolution of the reference accounting standards and legal requirements
Scope and general principles for the preparation of financial statements for banks
Form, structure and content of:
Statement of Financial Position
Income Statement
Statement of Comprehensive Income
Accounting for financial instruments in accordance with IAS 32, 39, IFRS 7, IFRS
13:
- Definition of financial instruments
- Debt/equity classification
- Categories of financial assets and financial liabilities
- Initial recognition (measurement and transaction costs)
- Embedded derivatives (in brief)
- Reclassification of financial assets between categories
- Subsequent measurement: amortised cost and effective interest method;
fair value; impairment of financial assets
- Criteria for derecognition of financial assets and financial liabilities (in brief)
- Hedge accounting (in brief)
- Disclosure relating to financial instruments, with particular focus on the fair
value hierarchy
The financial analysis:
- Reclassification of the Statement of Financial Position and Income
Statement;
- Construction/interpretation of the main margins and financial ratios
(stability, profitability and solvency)
ASSESSMENT
The final examination consists of a written test

Balestri G (2011), Il bilancio bancario, HOEPLI
- Circolare Banca d’Italia N. 262/2005 (updated 2009);
- Full text of Ias/Ifrs mentioned in this syllabus (EU Endorsed text);
- Slides downloadable from the e-learning page of the course