06436 - Financial accounting II

Academic Year 2021/2022

  • Moduli: Giuseppe Savioli (Modulo 1) Silvia Gardini (Modulo 2)
  • Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
  • Campus: Forli
  • Corso: Second cycle degree programme (LM) in Economics and Commerce (cod. 0905)

Learning outcomes

The course aims to deepen the knowledge of that part of accounting which is more important and qualifying for the professional accountant. Particularly, this course provides in-depth coverage of accounting for business combinations including acquisitions, transformations, mergers, splittings and liquidations.

Course contents

Step 1 - Law, accounting, economic business, valutation problems of:

  • Trasformation,
  • Contribution and assignment  
  • Liquidation.

Step 2 - Law, accounting, economic business, valutation problems of:

  • Merger
  • Splitting


Giuseppe Savioli , Le operazioni di gestione straordinaria, 5. ed. - Milano: Giuffre, 2020.

Teaching methods


Assessment methods

Written examination of about 90 minutes. The final test consists of open-ended questions on the theoretical part and practical exercises that involve multiple points. Both sides have equal weight in the final score.

The above assessment methods may change due to the future Covid-19 situation.

Evaluation judgment scale:

<18 insufficient

18-23 sufficient

24-27 adequate

28-30 very in-deep knowledge

30L excellent

Teaching tools

Slides, professor's notes and exercises with solutions will be available at the faculty e-learning system http://virtuale.unibo.it/

Links to further information


Office hours

See the website of Giuseppe Savioli

See the website of Silvia Gardini


Quality education Decent work and economic growth

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.