- Docente: Giuseppe Savioli
- Credits: 12
- SSD: SECS-P/07
- Language: Italian
- Moduli: Giuseppe Savioli (Modulo 1) Benedetta Siboni (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 Benedetta Siboni