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Professional Accounting
95039

Description
Corporate governance:
  • The company: corporate forms, various types of companies;
  • The Italian system of corporate governance;
  • Shareholders' meeting;
  • Board of directors, sole director, chief executive officer;
  • Administrative liability of Entities (Legislative Decree June 8, 2001, no. 231).

The company’s financial statements:
  • balance sheet, income statement, and cash flow statement;
  • explanatory notes and management report;
  • report of the board of statutory auditors, auditing firm, etc.

Extraordinary operations:
  • acquisitions;
  • transfers;
  • mergers;
  • demergers;

The role of the Chartered Accountant as assistant to the Judge:
  • court-appointed technical consultant;
  • judicial commissioner/liquidator, etc.

ECTS credits
9

Teaching Language
italiano

Exam Language
italiano

Support Materials Language
italiano

Basic Learning Outcomes

Managing Entity (faculty)
Department of Economics and Law (UNICAS)