The course contributes to achieving the educational objectives of the Master degree in “Scienze giuridiche per l’internazionalizzazione e l’innovazione delle imprese”, by pursuing the following learning outcomes:
Knowledge and ability to understand - The course aims to develop appropriate skills to understand and interpret the financial statements and the international corporate reporting models, referred to both financial reporting and non-financial reporting. This result is pursued through the study of the regulatory and professional disciplines of accounting and the most common international reporting frameworks.
Ability to apply knowledge and understanding - At the end of the course, the student will be able to analyse the international financial statement models, and the current practices and statutory frameworks for non-financial reporting.
Autonomy of judgment - The student will be able to analyse and provide judgments on the financial performance of companies and the non-financial reporting practices and regulations in different economic and national contexts.
Communication skills - The course aims at the develop and use of the technical terminology about the corporate financial and non-financial reporting practices around the world.
Learning skills - The student will develop the capability to apply methods and tools through the individual study, group activities and project works performed during the course.