The course aims to develop the knowledge about foundation and interpretation of the financial statements.
The classification and evaluation criteria are studied in the perspective of national legislation and international accounting standards (IAS/IFRS).
During the course basic knowledge about the innovative corporate reporting will be developed.
A business case study will be analyzed during the course with the aim to let students gain the skills necessary to face with practical accounting issues about the financial statement’s preparation, analysis and interpretation.
At the end of the course the student must demonstrate: i) the capability to take the main classification and evaluation choices as starting point to draft a financial statement according to both the national legislation and international accounting standards; ii) the ability to carry out a financial statement analysis (financial statement reclassification, indexes calculation and flows calculation); and iii) the capability to read, understand and interpret the analyzed financial statement.