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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 take the “Economia aziendale” exam first.
Objectives
Contents The course concerns the study of corporate financial reporting frameworks, particularly their development over the last years. The financial statements – intended as tools for external information and controlling firms’ management– are studied in their formal and substantive aspects. In this regard, the second part of the course deepens the firms’ financial statements analysis techniques to assess their financial conditions and performance.
Extended Syllabus 1st part
- Corporate management, financial values and reporting frameworks;
- Financial reporting: general aspects;
- The IAS/IFRS financial statement framework;
- The Italian financial statement framework;
- Financial reporting and sustainability reporting;
- Financial reporting and digital reporting.
2nd part
- Financial statement analysis: purpose and methods;
- Reclassifications of financial statements: the Balance Sheet;
- Reclassifications of financial statements: the Income Statement;
- Financial ratio analysis;
- Cash flows analysis and the Cash flow statement.
Recommended Bibliography • M. A. REA, L’analisi di bilancio per il controllo della gestione, Giappichelli, Torino, (third edition), 2023;
• Further teaching tools and materials, for the exercises as well, will be provided during the classes through the Moodle platform at the 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 knowledge of the topics and focuses on the entire exam program. The final score takes into account the results of both the written test and final interview.
Contacts/More Information