ID:
500120
Duration (hours):
44
CFU:
6
SSD:
ECONOMIA AZIENDALE
Year:
2025
Overview
Date/time interval
Secondo Semestre (16/02/2026 - 23/05/2026)
Syllabus
Course Objectives
Knowledge and understanding skills
The teaching of Company Financial Statements aims to impart the main theoretical and operational tools for the proper preparation of financial statements.
Applied knowledge and understanding skills
The objective is to make the student able to carry out analysis, as well as detection and evaluation of business facts and events, to the preparation of the summary documents provided by the legislator, as well as facilitate the interpretation in an economic-business perspective, of the civil law rules established with the transposition into our legal system of the EU Directive 2013/34/EU occurred with Legislative Decree 139/2015.
Autonomy of judgment
The student will be able to independently analyze a company financial statement, evaluating individual financial statement items, knowing how to criticize their consistency
Communication skills
The student will be able to communicate with relevant technical language both with external interlocutors and in the internal work environment
Learning skills
The student at the end of the course will be able to understand and evaluate business dynamics, modifying his or her actions accordingly as a result of any changes in business objectives.
The teaching of Company Financial Statements aims to impart the main theoretical and operational tools for the proper preparation of financial statements.
Applied knowledge and understanding skills
The objective is to make the student able to carry out analysis, as well as detection and evaluation of business facts and events, to the preparation of the summary documents provided by the legislator, as well as facilitate the interpretation in an economic-business perspective, of the civil law rules established with the transposition into our legal system of the EU Directive 2013/34/EU occurred with Legislative Decree 139/2015.
Autonomy of judgment
The student will be able to independently analyze a company financial statement, evaluating individual financial statement items, knowing how to criticize their consistency
Communication skills
The student will be able to communicate with relevant technical language both with external interlocutors and in the internal work environment
Learning skills
The student at the end of the course will be able to understand and evaluate business dynamics, modifying his or her actions accordingly as a result of any changes in business objectives.
Course Prerequisites
The student must have foundations of business administration and accounting
Teaching Methods
Lectures, seminars from professionals, and problem solving exercises
Assessment Methods
There are no in-progress tests.
The test is oral, with questions on the course content.
In case of attendance restrictions, the test will be conducted remotely. In this case, the Candidate registered for the Appeal will receive at the e-mail address (issued by the University) operational directions for connection.
The grading scale ranges from 0 to 30 cum laude, with the test being passed upon reaching 18/30.
During the exam will be evaluated the way the student has integrated the knowledge acquired in the two modules into which the teaching is divided.
The use of the Civil Code is allowed during the test.
The result of the test is communicated to the Candidate on the spot at the end of the test. In addition, the Candidate will receive the result of the test in his/her reserved area. Acceptance of the result must be done according to the current teaching regulations of the University.
The test is oral, with questions on the course content.
In case of attendance restrictions, the test will be conducted remotely. In this case, the Candidate registered for the Appeal will receive at the e-mail address (issued by the University) operational directions for connection.
The grading scale ranges from 0 to 30 cum laude, with the test being passed upon reaching 18/30.
During the exam will be evaluated the way the student has integrated the knowledge acquired in the two modules into which the teaching is divided.
The use of the Civil Code is allowed during the test.
The result of the test is communicated to the Candidate on the spot at the end of the test. In addition, the Candidate will receive the result of the test in his/her reserved area. Acceptance of the result must be done according to the current teaching regulations of the University.
Texts
Ferdinando Superti .Furga: "Il Bilancio d'Esercizio Italiano secondo la normativa europea"
Edizione Giuffrè Milano 2017.
ISBN: 8814219729
Teaching materials provided by the teacher via the course e-learning page.
Edizione Giuffrè Milano 2017.
ISBN: 8814219729
Teaching materials provided by the teacher via the course e-learning page.
Contents
“General clause” and the principles for drafting Financial Statements
Quantitative structures of the Financial Statements: Balance Sheet, Income Statements, Cash-flow Statements.
Descriptive-explanatory structures: the FootNotes and the Management Report.
External business accounting information, Company management and Financial Statements.
National (OIC) and International Accounting Standards (IFRS/IAS).
Community Directives on Financial Statements.
Quantitative structures of the Financial Statements: Balance Sheet, Income Statements, Cash-flow Statements.
Descriptive-explanatory structures: the FootNotes and the Management Report.
External business accounting information, Company management and Financial Statements.
National (OIC) and International Accounting Standards (IFRS/IAS).
Community Directives on Financial Statements.
Course Language
Italian
More information
Marco Tieghi, Carlotta 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" Edizione Franco Angeli 2018
Giuseppe Paolone, Francesco De Luca: "Il Bilancio di Esercizio nella teorica evolutiva e nei principi applicativi" Edizione Franco Angeli 2018
Giuseppe Paolone, Francesco De Luca: "Il Bilancio di Esercizio nella teorica evolutiva e nei principi applicativi" Edizione Franco Angeli 2018
Degrees
Degrees
BUSINESS MANAGEMENT
Bachelor’s Degree
3 years
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