- Docente: Giuseppe Savioli
- Credits: 12
- SSD: SECS-P/07
- Language: Italian
- 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
Readings/Bibliography
Giuseppe Savioli , Le operazioni di gestione straordinaria, 5. ed. - Milano: Giuffre, 2020.
Teaching methods
Lectures.
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
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.