Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


CRIMINAL PROFILES OF COMPANY ACCOUNTING
PROFILI PENALI DELLA CONTABILITA' DI IMPRESA

A.Y. Credits
2015/2016 9
Lecturer Email Office hours for students
Achille Marchionni After lessons

Assigned to the Degree Course

Law (LMG/01)
Giorno Orario Aula

Learning Objectives

Main objectives of the course are to enable students, who aspire to become "Business Jurists", the deepening of the criminal profiles on accounting and financial statements, both with reference to the ordinary situation and management of the so called “corporate crisis".  The course aims to enable students to acquire the necessary technical knowledge of the rules governing the keeping of accounting records and the preparation of financial statements, as well as the issues relating to pathologies that the violation of legal precepts may arise, both in terms of violation of accounting rules, with particular reference to corporate crimes related to these rules, to bankruptcy and tax crimes. The interdisciplinary links will affect some fundamental aspects of substantive tax law preparatory to the studying of tax crimes; as well as the main aspects of the substantially bankruptcy law related to the corporate accounting and the filing of the financial statement, in the pathology of the company; finally, the aspects of corporate commercial law necessary for the studying of the of corporate crimes.

Program

Criminal profiles of company accounting. Subjects, methods, forms and relevance of the accounting records and financial statements. Sources of the "Accounting law". Scholarly rereading of corporate, bankruptcy and tax law. Criminal provisions regarding companies. The accounting records, financial statements and related criminal law provisions.

Bridging Courses

Learning Achievements (Dublin Descriptors)

Teaching Material

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

Supporting Activities


Didactics, Attendance, Course Books and Assessment

Didactics
Lectures for the deepening of the knowledge of the most relevant provisions of substantive law relating to (i) accounting and corporate balance sheets; (Ii) commercial law on corporate matters; (Iii) tax law; (Iv) bankruptcy law with reference to criminal law in the field of the management of corporate crisis. Comments of the main and recent court decisions on the matters.
Attendance
Course books

Additional Information for Non-Attending Students

Attendance
Course books

Notes

« back Last update: 05/07/16

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