CRIMINAL PROFILES OF COMPANY ACCOUNTING
PROFILI PENALI DELLA CONTABILITA' DI IMPRESA
| A.Y. | Credits |
|---|---|
| 2015/2016 | 9 |
| Lecturer | Office hours for students | |
|---|---|---|
| Achille Marchionni | After lessons |
Assigned to the Degree Course
Law (LMG/01)
| Date | Time | Classroom / Location |
|---|
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
Teaching, Attendance, Course Books and Assessment
- Teaching
- 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
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