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.
Prerequisites
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Course unit content
1. Regulation of the financial reporting 2. The objective of financial reporting 3. The documents of the financial statements 4.Notes and Management Report 5. Tangible and intangible assets 6. Investments 7. Inventories 8. Bonds 9. Receivables, debt and provision 10. Income taxes 11. Derivate Financial Instruments
Full programme
National accounting principles for financial reporting that include these topics: 1.Regulation of the financial reporting 2. The objective of financial reporting 3. The documents of the financial statements 4.Notes and Management Report 5. Tangible and intangible assets 6. Investments 7. Inventories 8. Bonds 9. Receivables, debt and provision 10. Income taxes 11. Derivate Financial Instruments
Bibliography
Azzali S. (a cura di), Financial Reporting and Accounting Standard, Giappichelli, Torino, 2017
Teaching methods
Traditional lessons, exercises, seminars
Assessment methods and criteria
The ability assessment of the learning is verified with a written exam with open questions and exercises, equal weighted. Questions aim to appreciate the knowledge and understanding, the communication skills, technical skills and making judgments. Exercises aim to evaluate the applying knowledge
Other information
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2030 agenda goals for sustainable development
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