- 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.
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’ prescriptionReadings/Bibliography
A. Quagli, Bilancio di esercizio e principi contabili, Giappichelli, Torino, 2017
Teaching methods
Lectures and exercises.
Assessment methods
Compulsory written test followed by a compulsory oral exam.
Office hours
See the website of Marco Tieghi