The Course gives to the Students the basical instruments to understand the International Financial Reporting Standards (IFRS) referring to the specific European rules (UE) and the international arena, with a deep analysis of the role and of the use of the accounting information in the decision making process. According to the specificity and diversity of the advanced accounting systems, the aim of the Course is giving knowledges to understand the importance of the internal and external controls on the economic information, as well as knowledges to apply the main financial communication instruments, voluntary or compulsory, typical of the multinational enterprises.
At the end of the Course, Students will be able to orient themselves in reading and understanding of company reports (primarily for listed companies), meaning both the accounting information and financial statements, the voluntary documents regarding the corporate social responsibility, and the communication tools on corporate governance.
Students will be able to read and interpret a financial statement, to analyze the information in the sustainability reports, as well as to understand how to structure companies corporate governance structures, in order to make judgments on performance trends of the same companies.
As a result of the studies, Student will be able to interact with the chief financial officers (CFO) of the companies on accounting issues, as well as with investor relations of the same companies on matters related to financial communications.
Students, at the end of the Course, will learn a study methodology based on the analysis of the documentation provided by the Professor and on the critical interpretation of the knowledge acquired during the lectures. At the same time, the group work developed during the course will enable Students to learn methods to directly analyze companies’ financial documents, exhibited and discussed at the end of the Course with the Professor and with the classmates. The seminars well conducted by firms’ managers will improve the empirical knowledge of the Students.