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The course aims to deepen the techniques of preparation and the legal regulation of the financial statement.
Basic financial accounting and juridical aspects of financial statement.
The course focuses on: a) understanding how economic events are recorded in financial statement; b) the legal rules and the economic aspects of financial statement.
1) AA.VV (a cura di A. CANZIANI), Il bilancio di esercizio delle imprese, Wolters Kluwer-Cedam, Milano, 2017. 2) AA.VV., Le rilevazioni contabili nelle aziende industriali e commerciali, Cedam, Padova, 2009.
Theory and practical exercises.
Written and oral exam