Academic Year 2022/2023

  • 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. 5913)

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

Classroom-taught. Lectures and exercises.

Assessment methods

The test is written and consists of an exercise (duration: 25 minutes and maximum points: 15) and an open question (duration: 15 minutes and maximum points: 16).

Graduation grid of marks:

- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.


Teaching tools

Additional readings will be provided during classes at Virtuale platform.

Office hours

See the website of Marco Tieghi