Università degli Studi di Napoli "Parthenope"

Teaching schedule

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Belonging course: 
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Year of study: 
Second semester
Hours of front activity: 



Course description

The course aims to introduce the student to the knowledge of the main and most current issues concerning financial and non-financial corporate reporting, and of the distinctive characteristics of the different of business combinations. At the end of the course, the student will acquire knowledge about the various forms and actors of corporate reporting, especially the mandatory one, as well as on the strategic, accounting and tax profiles of business combinations.

Expected learning outcomes

Knowledge and understanding
The student will demonstrate to know the modern approaches to corporate reporting, financial and non-financial one, and its current and most important elements of complexity that characterize it today, as well as the distinctive characteristics of the main extraordinary management operations, as well as the distinctive characteristics of the main types of business combinations.

Applying knowledge and understanding
The student will demonstrate how to apply corporate reporting models and tools that are suitable for individual concrete cases and to identify and apply the type of business combination appropriate to the specific business needs.

Making judgment
The student will demonstrate the ability to make a critical judgment on the most recent applications of corporate reporting models and to evaluate the implications, under organizational, accounting, legal and tax profiles, of the different types of business combinations.

The student will demonstrate the ability to communicate situations and/or problems and/or methodological tools both to specialists and to non-specialists.

Lifelong learning skills
The student will demonstrate the ability to link the theoretical knowledge acquired during the course to professional practice and to undertake further studies in relation to the solutions required by the new problems of theory and practice.


Formally none, but a good knowledge of the fundamentals of business administration, in particular as regards accounting and financial statement, facilitates the understanding of the topics.


1. Defining aspects and actors of corporate reporting
2. The issuer of the financial information
3. The international accounting harmonization process
4. The implications of the audit on financial reporting.
5. Financial statement according to Ias/Ifrs
6. The domestic financial statements in the light of the changes introduced by Legislative Decree no. 139/2015
7. The cash flow statement
8. Non-financial information: from voluntary reports to integrated reporting.
9. Deferred taxes in the financial statements
10. Deferred taxes accounting
11. Deferred taxes arising from business combinations

The first part of the course deals with the theoretical approaches, actors, contents and tools and some of the most significant elements of complexity that characterize the mandatory corporate reporting. The first part also deals with the implications of the audit on financial reporting. Again in the first part of the course, issues related to non -financial information, both mandatory and non-mandatory, are addressed. In the second part of the course, the main theoretical and operational implications of business combinations are analyzed.

Teaching Methods

The course is delivered through frontal lessons aiming to provide students with the basic knowledge of specific issues and lessons devoted to: the analysis of exemplifications; the discussion of case studies; exercises carried out by students, individually or in small groups.


Giacosa Elisa (2012), La comunicazione economico-finanziaria d'impresa, Giappichelli;
Riccomagno Franco, Semprini Massimiliano (2017), Il bilancio d’esercizio e il bilancio consolidato dopo il D.Lgs. n. 139/2015 secondo l’interpretazione dei principi contabili nazionali e internazionali, Cedam-Wolters Kluwer; Fellegara Anna Maria et al. (2015), Livelli di disclosure e scelte di integrated reporting nelle grandi imprese italiane, FrancoAngeli; Savioli Giuseppe (2012), Le operazioni di gestione straordinaria, Giuffrè; Mancin Moreno (2016), Operazioni straordinarie e aggregazioni aziendali. Risvolti contabili, civilistici e fiscali, Giappichelli

Learning assessment

Learning objectives are assessed by written and oral final task. The written test has the specific purpose of verifying the degree of learning of the accounting implications associated with extraordinary transactions. The oral test aims to verify the degree of knowledge of the theoretical approaches, actors, contents and tools of corporate reporting, in particular the mandatory one, as well as the theoretical bases and the methods of implementing the extraordinary operations.
Only for attending students, it will be possible a task during the course, with the same features as the final test, with only a part of the topics discussed.

More information

Slides with additional material will be provided during the course and published on the teacher's webpage