ID:
500120
Duration (hours):
66
CFU:
9
SSD:
ECONOMIA AZIENDALE
Year:
2025
Overview
Date/time interval
Secondo Semestre (16/02/2026 - 23/05/2026)
Syllabus
Course Objectives
The teaching of Corporate Financial Reporting aims to impart the main theoretical and operational tools of accounting and financial statements necessary for:
- the correct recognition of business events according to the logic of double-entry accounting;
- the valuation of items for the purpose of preparing financial statements;
- the preparation, reading and interpretation of financial statements or other forms of corporate reporting.
The teaching of corporate financial statements is intended to provide students with basic accounting skills both from a theoretical point of view and with a view to future applications in the practical field to the various legal entities required to report accounts.
The aim is to provide not only theoretical results and analytical tools (Dublin Descriptor 1), but the ability to apply theoretical tools and results even in the presence of subjects of different legal nature (Dublin Descriptor 2).
From the perspective of transversal skills (Dublin Descriptors 3-4-5), the student will be able to express independently and in an orderly form the solution of simple problems and exercises, having learned the importance of formalization and the use in a rigorous manner of deductive reasoning.
- the correct recognition of business events according to the logic of double-entry accounting;
- the valuation of items for the purpose of preparing financial statements;
- the preparation, reading and interpretation of financial statements or other forms of corporate reporting.
The teaching of corporate financial statements is intended to provide students with basic accounting skills both from a theoretical point of view and with a view to future applications in the practical field to the various legal entities required to report accounts.
The aim is to provide not only theoretical results and analytical tools (Dublin Descriptor 1), but the ability to apply theoretical tools and results even in the presence of subjects of different legal nature (Dublin Descriptor 2).
From the perspective of transversal skills (Dublin Descriptors 3-4-5), the student will be able to express independently and in an orderly form the solution of simple problems and exercises, having learned the importance of formalization and the use in a rigorous manner of deductive reasoning.
Course Prerequisites
A passing grade in business administration and business law is recommended.
The student is required to have a basic knowledge related to:
- language and concepts proper to business economics (the business system, business operations and processes);
- principles of recognition (the monetary exchange and the values that originate from it; the logic of double-entry bookkeeping and general accounting; accounting summary models and financial statements);
- basic principles of corporate law (corporations and perfect asset autonomy; the role of share capital; incorporation of companies; the role of shareholders; corporate governance).
The student is required to have a basic knowledge related to:
- language and concepts proper to business economics (the business system, business operations and processes);
- principles of recognition (the monetary exchange and the values that originate from it; the logic of double-entry bookkeeping and general accounting; accounting summary models and financial statements);
- basic principles of corporate law (corporations and perfect asset autonomy; the role of share capital; incorporation of companies; the role of shareholders; corporate governance).
Teaching Methods
Corporate Financial Reporting (9 CFU) is taught through lectures given by the lecturer with the aid of computer presentations also containing numerical examples and exercises.
Lecture support materials are available on the Kiro platform.
Tutoring is also provided for students who feel the need for support or reinforcement.
Lecture support materials are available on the Kiro platform.
Tutoring is also provided for students who feel the need for support or reinforcement.
Assessment Methods
Written and Oral Test.
The written test (45 minutes) consists of 32 multiple-choice questions (3 possible answers). The correct answer involves the attribution of 1 point; the wrong answer the attribution of a score of -0.3; failure to answer will result in a null score.
The exam aims to test learning of the standards, accounting principles, rules and valuations that permeate the process of preparing financial statements.
The written test (45 minutes) consists of 32 multiple-choice questions (3 possible answers). The correct answer involves the attribution of 1 point; the wrong answer the attribution of a score of -0.3; failure to answer will result in a null score.
The exam aims to test learning of the standards, accounting principles, rules and valuations that permeate the process of preparing financial statements.
Texts
Sotti F., Accounting principles and financial statements, second edition, Maggioli Editore, 2025.
Sotti F., Models for determining income and capital, Giappichelli, Turin, 2011 (for preliminary knowledge).
Teaching materials provided by the instructor and downloadable from the e-learning platform.
OIC documents downloadable from the website www.fondazioneoic.eu
As an alternative to the book on accounting standards, any other text that reviews OIC documents may be used.
For example:
Savioli (2024), Financial statements according to national accounting standards, Giuffrè
Santesso, Sostero (2024), Accounting standards for financial statements, Egea
Sotti F., Models for determining income and capital, Giappichelli, Turin, 2011 (for preliminary knowledge).
Teaching materials provided by the instructor and downloadable from the e-learning platform.
OIC documents downloadable from the website www.fondazioneoic.eu
As an alternative to the book on accounting standards, any other text that reviews OIC documents may be used.
For example:
Savioli (2024), Financial statements according to national accounting standards, Giuffrè
Santesso, Sostero (2024), Accounting standards for financial statements, Egea
Contents
- double entry bookkeeping system
- accounting methodologies
- financial statements
- accounting laws
- framework for financial statements preparation
- elements of financial statements
- financial statemens items valuation
- national gaaps
- tax income
- vat
- accounting methodologies
- financial statements
- accounting laws
- framework for financial statements preparation
- elements of financial statements
- financial statemens items valuation
- national gaaps
- tax income
- vat
Course Language
Italian
More information
NOTE: students enrolled in the Inclusive Learning Modalities programme (“Modalità didattiche inclusive) are requested to contact the Professor and the Degree Course Coordinator in order to assess specific needs and define targeted support actions.
Degrees
Degrees
BUSINESS ADMINISTRATION AND GOVERNANCE
Bachelor’s Degree
3 years
No Results Found
People
People
No Results Found