ID:
510024
Duration (hours):
60
CFU:
9
Year:
2025
Overview
Date/time interval
Primo Semestre (22/09/2025 - 27/11/2025)
Syllabus
Course Objectives
The course aims to provide students with the ability:
(i) to understand the financial statements' function(s) across various business organizations;
(ii) to identify, and use, the accounting law sources;
(iii) to understand the process of preparing, and approving, the main financial statements;
(iv) to conduct a first, autonomous, reading of an annual financial statement;
(v) to understand those indicators which can detect the loss of business continuity and/or the emergence of a business crisis.
(i) to understand the financial statements' function(s) across various business organizations;
(ii) to identify, and use, the accounting law sources;
(iii) to understand the process of preparing, and approving, the main financial statements;
(iv) to conduct a first, autonomous, reading of an annual financial statement;
(v) to understand those indicators which can detect the loss of business continuity and/or the emergence of a business crisis.
Course Prerequisites
A good knowledge of business law, with specific reference to sole entrepreneurs and public companies, is recommended
Teaching Methods
The course is based on formal lessons, which can be paired with seminars held by scholars or corporate officers
Assessment Methods
Assessment will consist of an oral examination. Students, who actively take part in the whole course, will have the opportunity to have mid-term examinations.
Texts
Materials used during the course will be available through Kiro platform.
Students can find a support with the preparation of the exam in the following textbooks.
Module 1:
- Patriarca Benazzo, Diritto delle imprese e delle società, Zanichelli, 2022: Chapter II (§§1-3); Chapter III (§ 4); Chapter VII (§§ 6-8); Chapter IX (§§ 1-2, 6-8, 10-13, 16, 19-21, 23); Chapter X (§§ 4, 7-11); Chapter XIV (tutto); students may also consult other textbooks of Business Law, provided that they cover both the law of business in general and company law, and that they are recent.
Module 2:
Presentations and materials used/provided by the teacher
Module 3:
Presentations and materials used/provided by the teacher
Students can find a support with the preparation of the exam in the following textbooks.
Module 1:
- Patriarca Benazzo, Diritto delle imprese e delle società, Zanichelli, 2022: Chapter II (§§1-3); Chapter III (§ 4); Chapter VII (§§ 6-8); Chapter IX (§§ 1-2, 6-8, 10-13, 16, 19-21, 23); Chapter X (§§ 4, 7-11); Chapter XIV (tutto); students may also consult other textbooks of Business Law, provided that they cover both the law of business in general and company law, and that they are recent.
Module 2:
Presentations and materials used/provided by the teacher
Module 3:
Presentations and materials used/provided by the teacher
Contents
Module 1
- accounting and annual financial statements: functions
- accounting and annual financial statements across the various business forms
- sources of law of accounting and annual financial statements
- the process of preparing annual financial statements and the violation of the law on accounting and annual financial statements
Module 2
- Management of a business as a system of values
- The accounting system
- Income and capital
- Principles of financial statement preparation
- Accounting principles
- Financial statement analysis (case study): analysis and interpretation of a company's financial statements
Module 3
- Reform of corporate crisis law: general principles and information for those involved
- Information in negotiated crisis settlement proceedings, certified recovery plans and debt restructuring agreements
- Information in insolvency proceedings for composition with creditors and judicial liquidation
- Information in consumer over-indebtedness proceedings and minor insolvency proceedings
- accounting and annual financial statements: functions
- accounting and annual financial statements across the various business forms
- sources of law of accounting and annual financial statements
- the process of preparing annual financial statements and the violation of the law on accounting and annual financial statements
Module 2
- Management of a business as a system of values
- The accounting system
- Income and capital
- Principles of financial statement preparation
- Accounting principles
- Financial statement analysis (case study): analysis and interpretation of a company's financial statements
Module 3
- Reform of corporate crisis law: general principles and information for those involved
- Information in negotiated crisis settlement proceedings, certified recovery plans and debt restructuring agreements
- Information in insolvency proceedings for composition with creditors and judicial liquidation
- Information in consumer over-indebtedness proceedings and minor insolvency proceedings
Course Language
Italian
Degrees
Degrees
2 years
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People
People (3)
Teaching staff
No Results Found