Learning objectives
The aim of the course is to analyze the national accounting standard for
Financial reporting. The main topics are the objective and the structure of
the financial reporting, the measurement criteria for the recognition of
equity, earnings and their analytical components.
a) Knowledge and understanding
The course develop national regulation of financial reporting and propose
a theoretical and technical analysis of the most important topics relating
recognition and measurement of singular components of financial
reporting. The course also develop the structure and the contents of
balance sheet, income statement and notes. Finally, it analyse the fiscal
regulation about the determination of income taxes. Students may
understand the standard to determine accounting information and
financial reporting.
b) Applying knowledge and understanding
Students attending the course would be able to determine and analyse
financial reporting of companies of manufacturing and non financial
services industry, and to determine income taxes of the companies.
c) Making judgements
Students attending the course would be able to individually satisfy
problems related to the measurement of fixed assets, financial
instruments, receivables and debts, inventories, financial statement
schemes and the determination of income taxes.
d) Communication skills
The course allows students to relate to Chief Financial Officer, internal
and external auditors over topics about financial statements, financial
reporting and income taxes.
e) Learning skills
Students, with traditional lessons, exercises and cases, develop skills to
understand the contents of the course and use them at professional level.