- Docente: Matteo Santi
- Credits: 6
- SSD: ECON-06/A
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Law and Economics (cod. 6762)
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from Sep 14, 2026 to Oct 13, 2026
Learning outcomes
the class is focalized to approach the theme of financial annual report in the italian civil law (art 2423 e segg. codice civile)
Course contents
financial accounting : introduction
il bilancio di esercizio: la clausola generale ex art. 2423
il bilancio d'esercizio i principi di redazione ex art 2423 bis
lo stato patrimoniale
il conto economico
la nota integrativa
la relazione sulla gestione
il bilancio in forma abbreviata
il bilancio per le microimprese
Readings/Bibliography
to be defined
Teaching methods
traditions teaching method with lessons and material to distribute to students
Assessment methods
multiple choices or open question
possibility to have oral exam
Teaching tools
slides, articles, file to be found in the Virtuale Unibo site
Office hours
See the website of Matteo Santi