Academic year
2020/2021 Syllabus of previous years
Official course title
Course code
ET4017 (AF:279173 AR:159690)
On campus classes
ECTS credits
Degree level
Bachelor's Degree Programme
Educational sector code
2nd Term
Course year
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The course is an interdisciplinary activity of the Bachelor’s Degree in Economics and Business.
The course illustrates the juridical discipline of the financial statement, of the consolidated balance-sheet and of the extraordinary statements. Focus of the course is the analysis on the Italian generally accepted accounting principles and that of the IAS/IFRS.
1. Knowledge and understanding
1.1 Knowledge of the current business’ accounting system.
1.2 Knowledge of the content of the financial statement’s schemes pursuant to the civil code.
1.3 Knowledge of the different types of balance-sheets of an enterprise or company.
1.4 Knowledge of the national law for the financial statements of the companies, and particularly the rules for the process that leads to its establishment, its assumptions, principles and measurement basis.
1.5 Knowledge of the framework of the European accountancy law.

2. Applied skills of knowledge and understanding
2.1 Capability of distinction of the obligation of keeping accounts depending on the nature and dimension of the enterprise.
2.2 Comprehension of the different budget headings.
2.3 Capability of distinction of the variety of balance-sheets highlighting the specific aims and features of each.
2.4 Applying the budgetary discipline of the companies.
2.5 Describing the main features of the IAS/IFRS’ system.

3. Evaluation
3.1 Capability of representing the civil code rules regarding financial statements related to the italian accounting principles.
3.2 Capability of identification of the main differences between the national and international accounting principles.

4. Communication skills
4.1 Proper reporting of the accountancy law.
4.2 Critical and dialogical interaction with the examiners during the oral examination.
Preliminary course: Private Law -
Students are suggested to know the contents of the course of Business and Economic Law (or Commercial Law) I.
The financial statement: differences vis-à-vis the various purposes.
The juridical discipline of the financial statement.
Schemes of the documents comprising the financial statement.
The principles of feature.
The criteria of evaluation.
The notes to the financial statement.
The cash flow statement.
The presentation of the directors.
The auditing reports.
The procedure and the approval of the financial statement.
The juridical discipline of the consolidated balance-sheet.
The Italian GAAP and the International accounting principles.
The main characteristics of the IAS/IFRS.
Balance-sheets of liquidation, transformation, merger and demerger.
The balance-sheets in case of increase and reduction of the equity share capital.
The issue price of the convertible debentures.
The transfer values of both firm and shareholdings (giving or not the corporate control).
Civil code (updated edition).
Italian generally accepted accounting principles (on
Optional learning material: L. DE ANGELIS, Elementi di diritto contabile (5th edit.), Giuffrè, Milan, 2019; S. FORTUNATO, Il diritto contabile e i bilanci, in AA.VV., Diritto commerciale a cura di Lorenzo De Angelis, CEDAM, Milan, 2017, vol. II, chapter I.
Additional learning material (such as doctrine articles, judgements, etc.) will be posted on the teacher’s website.
The final exam consists exclusively in an oral test in order to verify the knowledge and comprehension of the course contents, the proper reporting of them and the ability of consulting legal texts.
Frontal lecture and teacher-students interaction.
The course is in co-operation with:
- Chartered Accountants of Venice, Treviso and Vicenza;
- Circolo giuridico "Gaetano Zilio Grandi e Bianca Gualdo Priorato", Vicenza.
Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments
Ca' Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services:

This subject deals with topics related to the macro-area "Circular economy, innovation, work" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development

Definitive programme.
Last update of the programme: 20/04/2020