Provide the main tools for the legal analysis of accounting records and, in particular, the financial statements of companies.

Knowledge and understanding: The student - through the participation in frontal lessons and practical activities of the course - will have acquired full knowledge of the general categories of accounting law. The acquisition of such knowledge will be ascertained by means of intermediate checks. At the end of the course there will be an oral interview Ability to apply knowledge and understanding: The student will be able to interpret and apply the principles and institutions of accounting law, also with respect to specific cases. He will be able to correlate these principles with those established at supranational level (IAS/IFRS). The presence of online content in the digital platform of the course and the performance of practical workers will make it possible to verify in real time the skills acquired by the students. Autonomy of judgement: The student, through the use of the methodologies acquired during the course, will be able to collect data and materials to analyze the regulatory sources and the relevant guidelines in doctrine and jurisprudence with reference to the discipline of accounting law and will acquire the ability to evaluate these data independently, formulating his or her own critical opinion on the application of them to concrete cases, identifying the appropriate solutions to the practical cases submitted to his or her attention. Communicative skills: At the end of the course the student will be able to master, with adequate terminological precision, the technical-legal vocabulary of accounting science. By participating in the various activities of the course - lessons with classroom discussions, oral exams, simulated process, written tests, workshops - the student will learn to put these communicative skills into practice in different contexts, adapting the vocabulary using the reference interlocutor, thus acquiring further rhetorical and argumentative skills, indispensable for their professional path. Learning skills: The technical-legal knowledge acquired during the course will allow the student to understand and interpret autonomously the normative, doctrinal and jurisprudential innovations referred to the discipline of accounting law. The student will develop a solid knowledge of the fundamental aspects of the subject that will allow him/her to continue to deepen, also autonomously, the topics dealt with and to undertake the various post-graduate professional training courses.

Regulations for statutory financial statements and financial statements prepared in accordance with international accounting standards.

G. Strampelli, Diritto contabile, Giappicchelli, ultima edizione. In alternativa, L. De Angelis, Elementi di diritto contabile, Giuffré, ultima edizione; E. Bocchini, Diritto della contabilità delle imprese, Utet, ultima edizione. Costituiscono inoltre parte integrante del programma di esame i materiali didattici pubblicati sulla pagina web del corso

Frontal teaching and individual exercises.

During the oral exam the student will be required to show that he/she knows and understands notions and principles of accounting law and that he/she is able to apply them to practical cases. The student is expected to be able to independently analyse sources and relevant theories of accounting law and to use the appropriate technical and legal vocabulary, thus proving that he/she has acquired the study method and the learning ability for carrying on, also independently, further study of the matter. The following evaluation criteria will be taken into account to assign the final grade, expressed in thirtieths: - knowledge and understanding of the notions and principles of the matter and ability to apply them to concrete cases (65%); appropriate use of the technical and legal vocabulary, ability to analyse and evaluate relevant sources and acquisition of the study method (35%). Learning gaps concerning one or more notions or principles will lead to an insufficient evaluation, even in presence of a basic knowledge of the matter.

Passing the exam with a high grade