- Docente: Ivanoe Tozzi
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Ivanoe Tozzi (Modulo 1) Davide Pigiani (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Rimini
- Corso: First cycle degree programme (L) in Business Economics (cod. 8848)
Learning outcomes
The aim of the course is to provide the fundamentals of Financial Reporting in Italy, according with civil law and Accounting Italian Principles OIC
At the end of the course the student will be able to use concepts and techniques in prepare and explain a Financial Statement
Course contents
Financial Reporting: introduction, conceptual framework, method and sources of study
Financial Statemnt by Italian Legal System and Italian Accounting Principles OIC 11 -12
Italian Accoiuntin Principles OIC 13-23-16-9-31
Readings/Bibliography
. Giunta - M. Pisani
Il Bilancio, III edizione
Maggioli editore 2017
M. Tieghi - C. Del Sordo
Il bilancio di esercizio.
Franco Angeli 2018
Teaching methods
frontal lessons
Assessment methods
Written exam consisting of exercises and questions
Teaching tools
Slides and other on IOL
Office hours
See the website of Ivanoe Tozzi
See the website of Davide Pigiani