- Docente: Alessandro Ricci
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
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Corso:
Second cycle degree programme (LM) in
Business Administration and Management (cod. 8842)
Also valid for Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
First cycle degree programme (L) in Business Economics (cod. 8848)
Learning outcomes
The student gains the tools to understand the role and the effects of taxation on Financial statements.
Course contents
The program provides the analysis of the impact of taxation on financial statements values and, in particular, of the methods of accounting recognition and representation in the financial statements of tax charges and tax assets and liabilities.
The following topics will be covered during the lessons:
- the economic nature of corporate tax charges;
- the relationship between economic result and taxable income;
- the phenomenon of fiscal pollution of the financial statements;
- current and deferred income taxes;
- the calculation and conditions for recording deferred taxation;
- taxation in the balance sheet and income statement structures;
- the evaluation of tax credits and debts;
- taxes for previous years;
- the estimate of potential tax liabilities;
- taxation in national and international accounting standards: OIC 25 and IAS 12;
- taxation and equity;
- the recognition of income taxes in the tax consolidation and transparency.
Some exercises will be carried out on the calculation of current, prepaid and deferred taxes and on the consequent accounting records
Readings/Bibliography
Principi contabili e di bilancio (a cura di G. Capodaglio), RIREA 2011 - Cap. VIII
Bilancio d'esercizio e imposizione tributaria. Le regole per le società di capitali (a cura di Renato Camodeca), CEDAM; 2014.
OIC 25
IAS 12
Teaching methods
Lectures and tutorials.
Assessment methods
Written exam.
Office hours
See the website of Alessandro Ricci