CLEC

Language:

Italian
Textbooks:

• M. A. REA, L’analisi di bilancio per il controllo della gestione, Giappichelli, Torino, Third edition, 2023;
• Further teaching tools and materials, including exercises, will be provided during the classes through the Moodle platform at the web page fad.unich.it.
Learning objectives:

The course contributes to achieving the educational objectives of the Bachelor's degree in “Economia aziendale”, aimed at providing students with the knowledge of corporate activities and the corporate reporting framework, meeting the training needs for professional and consulting activities.
Specifically, the course aims to pursue the following learning outcomes:
Knowledge and ability to understanding - The course aims to develop an appropriate ability to understand and interpret the financial statements and the most recent corporate reporting practices. This result is pursued through the in-depth study of the regulatory and professional discipline in accounting, as well as the most common financial statement analysis techniques.
Ability to apply knowledge and understanding - At the end of the course, the student will be able to analyze the companies’ financial statements by applying reclassification techniques and financial ratio analysis, and to use the corporate information provided in corporate financial reports.
Autonomy of judgment - The student will be required, through the interpretation of financial statement data, to express reasoned judgments on the operating performance and financial condition of companies through the interpretation of financial statement data.
Communication skills - The course aims to develop students’ usage of technical terminology related to corporate financial reporting.
Learning skills - The student will be able to apply learning methods and tools through individual study and training activities delivered during the course.
Prerequisite:

It is recommended that all students first take the “Economia Aziendale” exam. In addition, it is also recommended to take the exam of “Ragioneria I (Contabilità d’impresa)” when included in the degree syllabus.
Teaching methods:

Lectures and exercises (in the classroom and online)
Exam type:

The exam consists of a preliminary written test and a final interview. The written test is aimed at: 1) ascertaining the comprehension of the course contents, through a set of open questions; 2) verifying the skills acquired on the financial statement analysis, through one or more exercises. The final interview aims to deepen the knowledge of the topics and focuses on the entire exam program. The final score takes into account the results of both the written test and final interview.
Sostenibilità:
Further information:

E-mail: matteo.latorre@unich.it
Student support: Monday 11.00-13.00

The course concerns the study of corporate financial reporting frameworks, and particularly their development over time. The financial statements – intended as tools for external information and management control – are studied in their formal and substantive aspects. In this regard, the second part of the course aims to deal with the firm’s financial statement analysis techniques to assess its financial conditions and performance.

1st PART Financial reporting: general aspects; The IAS /IFRS financial statement framework (an overview); The Italian financial statement framework; Financial reporting and tax regulations (an overview); Financial reporting, non-financial information and sustainability reporting; Financial reporting and digital reporting. 2nd PART Financial statement analysis: characteristics and purposes; Reclassifications of financial statements: the balance sheet; Reclassifications of financial statements: the Income statement; Financial ratio analysis; Cash flow analysis and the cash flow statement.