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Single discipline educational activity
Course Sheet Academic Year of enrolment:
Professor and Collaborators:
Hours of classroom activity:
Prerequisites:
It is recommended, for all students, to firstly take the “Economia aziendale” exam. In addition, it is also recommended to take the exam of “Ragioneria I (Contabilità d’impresa)” when included in the degree teaching programme
Objectives
Contents The course focuses on the corporate financial statement models with a particular attention to their most recent evolution. The financial statements – intended as tools for external information and management control – are studied in their formal and substantive aspects
Extended Syllabus I MODULE - 6 ECTS
The financial statements: general considerations
The IAS /IFRS financial statement model
The national financial statement model
Financial statement and tax regulations (an overview)
Corporate groups and consolidated financial statement (an overview)
Financial statement analysis: characteristics and purposes
Reclassifications of financial statements
Financial ratio analysis
Cash flow analysis and the statement of cash flows
II MODULE - 3 ECTS
Non-financial reporting: general aspects and evolutionary trends of corporate financial reporting
Voluntary corporate reporting practices Intellectual capital reporting
Integrated reporting: aims and characteristics
Corporate reporting from the European Directive 2014/95/EU perspective
As for the Module II for the students of the program of Financial Analysis in the degree course of “Economia e Commercio – Percorso in Economia e Finanza”), an alternative cycle of lectures on firms’ financing policies will be delivered.
Recommended Bibliography • M. A. REA, L’analisi di bilancio per il controllo della gestione, Giappichelli, Torino, settembre 2016 (II edizione);
• Further educational tools and materials for the exercises will be notified in the classroom and made available through the Moodle platform on the web page fad.unich.it web page.
Methods of Provision
Teaching Methods Lectures and exercises (in classroom and online)
Evaluation methods Verification of learning:
The exam consists of a preliminary written test and a final interview. The written test is aimed at: 1) ascertaining the comprehension of the course contents, through a set of open questions; 2) verifying the skills acquired on the financial statement analysis, through one or more exercises. The final interview aims to deepen the level of knowledge of the topics and focuses on the entire exam program. The final evaluation takes into account the results of both the written and oral tests.
Contacts/More Information