06436 - Financial accounting II

Academic Year 2018/2019

  • 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  
  • Merger
  • Splitting
  • Liquidation.

Readings/Bibliography

Giuseppe Savioli , Le operazioni di gestione straordinaria, 4. ed. - Milano: Giuffre, 2012.

Teaching methods

Lectures.

Assessment methods

Written examination. 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.

Teaching tools

Slides, professor's notes and exercises with solutions will be available at the faculty e-learning system (https://elearning-cds.unibo.it/).

Links to further information

https://elearning-cds.unibo.it/

Office hours

See the website of Giuseppe Savioli

See the website of Silvia Gardini