Cristina Gianfelici is PhD in Economics and Management of Public Companies. Her main research interests concern the professional and corporate social responsibility, management control and accounting business, drafting and analysis of company financial statements, the management models of local public services. Since 2006 she is qualified to practice the profession of Chartered Accountant since 2010 and is registered in the Register of Auditors. Since 2003, she has held numerous positions of tutoring and teaching of Business Management at the University of Bologna, School EMS - Campus of Forli and Rimini. Since 2007 she is professor at the Bologna Business School, Master in Finance and Control.
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..