The course contributes to the achievement of the educational objectives of the Bachelor degree in “Economia aziendale”, aimed at providing students with the knowledge of corporate activities and the corporate reporting framework, meeting the training needs for professional and consulting activities.
Specifically, the course aims to pursue the following learning outcomes:
Knowledge and ability to understanding - The course aims to develop an appropriate ability to understand and interpret the financial statements and the most recent corporate reporting practices. This result is pursued through the in-depth study of the regulatory and professional discipline in accounting, as well as the most common financial statement analysis techniques.
Ability to apply knowledge and understanding - At the end of the course the student will be able to analyze the companies’ financial statements through the application of reclassification techniques and financial ratio analysis, and to use the corporate information provided into corporate financial reports.
Autonomy of judgment - The student will be required, through the interpretation of financial statement data, to express reasoned judgments on the operating performance and financial condition of companies through the interpretation of financial statement data.
Communication skills - The course aims to develop students’ usage of technical terminology related to corporate financial reporting.
Learning skills - The student will develop the capability to apply learning methods and tools through individual study and training activities delivered during the course.