Learning objectives
At the end of the course, students are expected to:
a) know and to be able to understand the national regulation for
Financial reporting. Specifically, students are expected to understand the objective and the structure of
the financial reporting, the measurement criteria for the recognition of
equity, earnings and their analytical components.
b) to be able to use the skills and competencies; specifically, students are expected to to able to use the accounting standard for the preparation of financial statements. In other words, students are expected to be able to determine and analyse financial reporting of companies of manufacturing and non financial
services industry.
c) develop autonomy of judgements in the choices related to the measurement of individual elements included in the financial statements (assets, liabilities, revenues, expenses).
d) develop communication skills for managing the internal relations (e.g. among the Chief Financial Officer, internal auditors ) and the external relations (e.g. investors, creditors, external auditors, control authorities).
e) develop further learning skills to continue the understanding the financial statement and improve their professional position.