92515 - SEM. DAL BILANCIO D'ESERCIZIO AL REDDITO IMPONIBILE

Academic Year 2019/2020

  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Economics and Accounting (cod. 0900)

Learning outcomes

The objective of the seminar is to present the link between financial accounting income and taxable income and the methods for determining taxable income starting from the statutory accounting income.

Course contents

Students will perform a fiscal analysis of the financial statements in accordance to the Italian tax law to assess the book-tax conformity in Italy.

Presenters:

Luigi Provaggi (Equity Partner Tax&Legal - Studio Tributario e Societario | Deloitte), Matteo Cornacchia (Partner Tax&Legal - Studio Tributario e Societario | Deloitte) e Elisa Pasqui (Senior Manager Tax&Legal - Studio Tributario e Societario | Deloitte)

Readings/Bibliography

Slides and teaching material

Teaching methods

Lectures and group works

Assessment methods

Group activities

Office hours

See the website of Marco Maria Mattei