Insegnamento a.a. 2010-2011

Go to class group/s: 31

CLEAM (6 credits - II sem. - OP  |  SECS-P/07) - CLES (6 credits - II sem. - OP  |  SECS-P/07) - CLEF (6 credits - II sem. - OP  |  SECS-P/07) - BIEM (6 credits - II sem. - OP  |  SECS-P/07) - CLEACC (6 credits - II sem. - OP  |  SECS-P/07)

Course Director:
PATRIZIA TETTAMANZI

Course Objectives

The purpose of the course is to enable students to evaluate the whole economic-financial position of complex organizations through the systematic use of the information included in the public financial statement and in additional documents such as quarterly and half-year reports.

The main accounting issues are discussed during the course and an overview of consolidated financial statements is presented.

At the end of the course, students are able to interpret and analyse financial statements and assess the quality of accounting disclosure.

Course Content Summary

 

• Contents and structure of the financial statement; compulsory and optional documents.
• Reformulating income statement and balance sheet.
• Financial ratios system.
• Cash flow statement analysis.
• Critical valuation issues (according to IAS/IFRS)
• Analysis of consolidated financial statements.

During the course, some cases are discussed with reference to real companies and their financial statements. Students are expected to prepare their analysis in advance in order to be able to contribute to the discussion during the lessons.

Detailed Description of Assessment Methods

The assessment is based on a written exam at the end of the course.

For attending students only, the exam could be made of two written tests (mid-term test plus final test). Sufficiency in both tests is required to pass the exam (sufficiency = grade equal or higher than 18/30).

Textbooks

The reference book will be communicated at the beginning of the course.

Exam textbooks & Online Articles (check availability at the Library)

Last change 17/06/2010 11:59