The course aims to provide students with the methodological and conceptual tools for carrying out the profession of chartered accountant and accounting expert in its operational forms towards public, private and jurisdictional interlocutors, both as required by law and as required by the activity professional itself. In the exercise of the profession, the chartered accountant also performs the functions of a public official and consultant to judicial bodies, is a consultant to both private subjects and public companies, therefore the course deals with the technical-legal, economic, commercial tax aspects that pertain to the profession The course proposes the analysis and study of these functions and activities, as well as practical checks and, where necessary, further studies on concrete cases. The profession has evolved today and the course also takes into account the new roles that the professional occupies as a business consultant. and public bodies.

The activity of the Chartered Accountant in Company Valuation: Classification methods. Methods of evaluation of economic capital

The chartered accountant as a consultant in the management of the corporate crisis. Corporate recovery plans. Realization of extraordinary operations: transfer, sale, contribution, rent, merger, demerger, transformation, dissolution, liquidation with: accounting, corporate and legal approach.

Functions and fiscal operations of the judicial liquidator / Professional delegated to the judicial real estate executions.

Adequate knowledge of the basic categories of the chartered accountant to face and carry out the profession in its various operational forms

Ability to draw conclusions with respect to the problems posed in order to provide adequate advice to the client

Communication skills with the customer

Essential skills for passing the state exam for the qualification to exercise the profession of accountant

Ability to continuously update to maintain a high professional profile

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Teaching

frontal lessons

Course books

Accountant code of ethics Legislative decree n. 231/2007 and subsequent amendments

L.Potito,Le operazioni straordinarie nella economia delle imprese,Giappichelli  Torino ed.2016

slides of teachers on blended area

Assessment

oral examinatio

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Teaching

The same

Attendance

The same

Course books

lo stesso

Assessment

lo stesso

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.