Learning objectives
The course aims to provide useful tools for reading financial statements prepared in accordance with italian accounting principles
Course unit content
The course will examine in detail some items of the financial statements prepared in accordance with accounting principles, with particular reference to evaluative problems
Full programme
-the general principles of preparation of financial statements
- Analysis of balance sheet items
- The financial statements
Bibliography
Principi contabili nazionali, Ed. Il Sole 24 Ore, Milano, 2012
Teodori C., Il rendiconto finanziario: caratteristiche, ruolo informativo e interpretazione, Giappichelli, Torino, 2009