B0787 - BILANCI

Learning outcomes

The course introduces students to the study of issues related to statutory financial statements. Upon completion of the course, students will possess the knowledge necessary to understand how a company's financial statements are prepared in accordance with the provisions of the Italian Civil Code.

Course contents

1. The evolution of relevant national legislation.
2. The current national and European framework.
3. The general clause and principles for preparing financial statements.
4. The balance sheet.
5. The income statement.
6. The cash flow statement.
7. Financial statement valuations.
8. The notes to the financial statements.
9. The management report.
10. The provisions for small and medium-sized enterprises.

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 and guided exercises.


Lessons will be held in person.

Assessment methods

The exam is written and consists of an exercise and an open-ended question.


The exercise is worth 15 points and has a time limit of 25 minutes.


The open-ended question is worth 16 points and has a time limit of 15 minutes.


The overall level of preparation associated with the scores obtained is as follows:


· Range 18-23: sufficient preparation, but covering a limited number of the topics covered by the syllabus;


· Range 24-27: adequate preparation, but with gaps in the topics covered by the syllabus;


· Range 28-30: thorough mastery of all the topics covered by the syllabus;


· 30L: excellent knowledge of the topics covered by the syllabus.

Teaching tools

Additional teaching materials will be made available on the Virtual Platform during the course.

Office hours

See the website of Filippo Lo Piccolo