000974L - MODELS AND ANALYSIS OF COMPANY FINANCIAL STATEMENTS

The course contributes to the achievement of the educational objectives of the Bachelor degree in “Economia e Informatica per le imprese”, aimed at providing students with knowledge of the main corporate reporting frameworks. Specifically, the course aims to pursue the following learning outcomes: Knowledge and ability to understand - The course aims to develop an appropriate ability to understand and interpret 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 and 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. Autonomy of judgment - The student will be required 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 the students’ usage of the 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.