Corso di studio in Professioni Contabili

The topics covered are as follows: 1) the general principles of administration based on rational budgeting and accounting; 2) the budget documents: news and critical aspects. In particular, analysis of: balance sheet, income statement, notes to the financial statements, management report, financial statement, statement of changes in shareholders' equity; 3) the main budgetary assessments: relationship between statutory valuations and tax assessments. In particular, the analysis: intangible assets, tangible assets, leased assets, investments, inventories, long- term contracts, credit, foreign currency items, provisions; 4) the link between fiscal and statutory valuations: timing differences and permanent differences, deferred tax assets on losses; 5) the report on the budget of the supervisory bodies: the system of statutory audit, the audit report on the administration and the board of statutory auditors, the audit and the auditor's judgment, operational control and administrative responsibility of the company.