- 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. 9221)
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’ prescriptionReadings/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
Lectures and exercises.
Assessment methods
Compulsory written test followed by a non compulsory oral exam.
Office hours
See the website of Marco Tieghi