THE COOPERATIVES BETWEEN ECONOMY AND LAW (ADVANCED)
cod. 1009440

Academic year 2022/23
2° year of course - Second semester
Professor
- Luca FORNACIARI
Academic discipline
Economia aziendale (SECS-P/07)
Field
A scelta dello studente
Type of training activity
Student's choice
21 hours
of face-to-face activities
3 credits
hub: PARMA
course unit
in ITALIAN

Learning objectives

a. Knowledge and understanding: the student will acquire the
basic knowledge related to interpretative models designed to evaluate,
with
reference to cooperative companies, the main accounting and tax issues.
b. Ability to apply knowledge and understanding: the student will be in
able to interpret the financial statements of cooperative companies.
Furthermore, the student will be able to evaluate the fiscal peculiarities.
c. Making judgments: the student will be able to profitably face the
interpretative logics of the dynamics of the cooperative societies, also
through the acquisition of a suitable interpretative model for the
continuation of the studies.
d. Communication skills: at the end of the course the student will have
acquired the ability to analyze problems (attitudes to problem solving),
relational skills and ability to express in written and oral form effectively,
with an appropriate language to discuss the topics covered in
course with the various interlocutors.
e. Learning skills: the student will learn through a correct approach to
individual study and the guided development of classroom examples.

Prerequisites

no

Course unit content

The course explores the accounting and tax characteristics of cooperative
companies. In particular, the course is divided into two parts the first time
to introduce a general framework on the accounting issues of the
cooperative and the second time to deepen its fiscal characteristics.
The first part is divided into the following topics:
1) The accounting peculiarities of the cooperatives
2) The rebates and the destination of the profit
3) The financial statements
3.1) the purpose of the cooperative budget
3.2) drafting principles
3.3) the content of the financial statements
3.4) operating losses
3.5) the explanatory notes and the management report
4) Budget analysis in cooperatives
The second part is divided into the following topics:
1) The fiscal peculiarities of the cooperatives
2) IRES fiscal discipline
3) IRAP fiscal discipline
4) Special regimes

Full programme

The first part is divided into the following topics:
1) The accounting peculiarities of the cooperatives
2) The rebates and the destination of the profit
3) The financial statements
3.1) the purpose of the cooperative budget
3.2) drafting principles
3.3) the content of the financial statements
3.4) operating losses
3.5) the explanatory notes and the management report
4) Budget analysis in cooperatives
The second part is divided into the following topics:
1) The fiscal peculiarities of the cooperatives
2) IRES fiscal discipline
3) IRAP fiscal discipline
4) Special regimes

Bibliography

AA.VV., L'impresa cooperativa tra economia e diritto, Giappichelli, ed.
2022, chapters II e IV

Teaching methods

Acquisition of knowledge: lectures.
Acquisition of the ability to apply knowledge: examples and exercises.
Acquisition of judgment: specialist contributions and classroom
discussions.
Acquisition of learning skills: development of case studies in the
classroom.
Acquisition of technical language: the meaning of commonly used terms
is explained, and classroom discussions aim to encourage the correct use
of terminology.
The teaching material will be enriched with video recording of the lessons or with other audio-video material to be made available on the Elly page of the course

Assessment methods and criteria

The verification of learning abilities will be carried out with a written
exam, composed by one question and one exercise.
The questions concern the whole program carried out during the lessons.
a. Knowledge and comprehension skills will be ascertained through the
broad questions that intend to evaluate the knowledge of the subjects
and the student's ability to make connections between them; the
short questions cover a wider range of contents and are aimed at testing
the knowledge of all the topics covered by the program. b. Ability to
apply knowledge and understanding, c. Autonomy of judgment, e.
Learning skills will be assessed through open questions formulated so
asto require the student to make connections between the topics. d.
Communication skills will be ascertained by means of open questions for
which appropriate language is required and through specific (short)
questions intended to verify the correct understanding and the
appropriate use of the terminology used. The exercise will cover the
accounting characteristics of cooperative companies.
The honors will be awarded to
particularly deserving students who, in addition to having obtained a full
assessment in the performance of the test, have overall demonstrated an
appreciable systematic knowledge of the topic, an excellent ability to
apply the acquired knowledge to the specific problem in question, a
significant autonomy of judgment, as well as particular care in the formal
drafting of the paper.
The use of a calculator is permitted during the exam; no other electronic
device or support material is allowed. The results of the exams will be
communicated via the Esse3 platform.
Any further information will be provided at the beginning of the course on
the Elly platform.

Other information

no