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06436 - Financial accounting II

Academic Year 2021/2022

                
                        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)

                            Teaching resources on Virtuale

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