- 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. 5913)
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from Sep 16, 2024 to Oct 22, 2024
Learning outcomes
The goal of this course is to introduce students to the study of financial statements according to the Italian Civil Code and Accounting Standards.
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’ prescription
Readings/Bibliography
M. Tieghi – C. Del Sordo, Il bilancio di esercizio. Un’analisi critica dopo le modifiche introdotte dal D. Lgs. 139/2015 e la revisione dei principi contabili OIC, Franco Angeli, Milano, 2018.
Teaching methods
Classroom-taught. Lectures and exercises.
Assessment methods
The test is written and consists of an exercise (duration: 25 minutes and maximum points: 15) and an open question (duration: 15 minutes and maximum points: 16).
Graduation grid of marks:
- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.
Teaching tools
Additional readings will be provided during classes at Virtuale platform.
Office hours
See the website of Marco Tieghi