30590 - Accountig and Financial Statements

Academic Year 2020/2021

  • Docente: Marco Tieghi
  • Credits: 6
  • SSD: SECS-P/07
  • Language: Italian
  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Law and Economics (cod. 9221)

Learning outcomes

The goal of this course is to introduce students to the study of financial statements according to the Italian Civil Code and Accounting Standards.

Course contents

Financial statements principles and schemes according to the Italian Civil Code and Accounting Standards.

European and Italian legislative context

Balance sheet or statement of financial position

Income statement or profit and loss statement

Statement of cash flow

Management commentary and notes

Small and medium sized companies’ prescription

Readings/Bibliography

M. Tieghi – C. Del Sordo, Il bilancio di esercizio. Un’analisi critica dopo le modifiche introdotte dal D. Lgs. 139/2015 e la revisione dei principi contabili OIC, Franco Angeli, Milano, 2018.

Teaching methods

Lectures On Line

Assessment methods

Written Test On Line (EOL)

Office hours

See the website of Marco Tieghi

SDGs

Quality education Decent work and economic growth

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.