The course contributes to achieving the educational objectives of the Master’s 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 frameworks, referred to both financial reporting and non-financial and sustainability reporting. This result is pursued by studying 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 reporting frameworks, and the current practices and statutory frameworks for non-financial and sustainability reporting.
Autonomy of judgment - The student will be able to analyse and provide judgments on the financial performance of companies and the sustainability reporting practices and regulations in different economic and national contexts.
Communication skills - The course aims to develop and use technical terminology about corporate financial and non-financial reporting practices around the world.
Learning skills - The student will develop the capability to apply methods and tools through individual study, group activities and some project works performed during the course.