Cristina Gianfelici is Ph.D. in Economics and Management of Public Sector Organizations. Chartered Accountant and Auditor, she acts as consultant of many companies, not for profit entities and public sector organizations, primarily on the topics of managerial and financial accounting, financial and non-financial reporting, corporate social responsibility, business combinations, business valuation, and management of local public services. She has also been member of boards, in companies delivering local public services. On the same topics listed above, Dr. Gianfelici carry out teaching activities and academic research activities too. More precisely, since the academic year 2006/2007, she is lecturer at the University of Bologna, in many courses, in Italian and in English. Since the same academic year, she is also lecturer at Bologna Business School, Master in Finance, Control and Auditing; since the academic year 2012/2013, she is responsible for the course in Financial Reporting. Dr. Gianfelici is author of many scientific and professional publications and she has been speaker at many conferences, seminars and workshops. In the academic year 2001/2002, she received the Rotary prize for having reached her degree in Economics at the University of Bologna with the best curriculum. Her Ph.D. dissertation received two specific awards: “Premio Enrico Gualandi 2009” and “Diploma AISRE – Giorgio Leonardi 2018”. Since 2016, she is member of Ancrel, an Italian association of auditors for public organizations. Since 2017, she is ordinary member of GBS, an Italian association focused on the development and improvement of non-financial reporting.
Provides an overview of annual financial reports: logic; objective; postulates; evaluation and representation of items consistently with International Financial Reporting Standards (IAS-IFRSs) and Italian Accounting Standards (OICs). Coordination between the net income emerging from the income statement and the taxable income. Financial consolidated statements: objectives and rules for drafting..Finance, Control and Auditing