- Docente: Matteo Santi
- Credits: 6
- SSD: ECON-06/A
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Law and Economics (cod. 6762)
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from Sep 14, 2026 to Oct 13, 2026
Learning outcomes
the class is focalized to introduce the theme of financial annual report in the italian civil law (ex art. 2423 e segg. codice civile). both the economic and the financial perspective. some references to financial accountig methods
Course contents
financial accounting system: introduction
annual financial stetement: la "clausola generale" ex art. 2423 civil code
annual financial stetement: principles ex art 2423 bis civil code
annual financial stetement: scheme and rules
profit and loss account: scheme and rules
la nota integrativa (information to explain the values and the criteria utilized)
la relazione sulla gestione
Balance in a short form
Balance for micro firms
Readings/Bibliography
materials (papers, slides, articles) will be distribute to students in Virtuale Unibo
For students who cannot attend the classes: Tieghi M., del Sordo C., Il bilancio di esercizio, un'analisi critica dopo le modifiche introdotte dal d.lgs. 139/2015 e la revisione dei principi contabili OIC, FrancoAngeli, Milano, 2018 chapter 2, 3, 4, 6, 7, 13
Teaching methods
traditions teaching method with lessons and material to distribute to students in Virtuale
Assessment methods
written esam whith multiple choices and two open question
possibility to have oral exam
Teaching tools
slides, articles, files will be posted in the Virtuale Unibo site
Office hours
See the website of Matteo Santi
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.