30160 - ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS
CLEAM - CLEACC - BESS-CLES - BIEMF
Department of Accounting
Course taught in English
Go to class group/s: 31
CLEAM (6 credits - II sem. - OP | SECS-P/07) - CLEACC (6 credits - II sem. - OP | SECS-P/07) - BESS-CLES (6 credits - II sem. - OP | SECS-P/07) - BIEMF (6 credits - II sem. - OP | SECS-P/07)
Course Director:
PATRIZIA TETTAMANZI
PATRIZIA TETTAMANZI
Course Objectives
The aim of this 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 statements. Given the initial different background students are coming from, an overall review of the main concepts of financial accounting is presented at the beginning of the course. The course then deepens the different tools of analysis that the financial statement readers may use in order to extract useful information about the company economic performance and financial situation, through theoretical lessons, cases and practical exercises. The main accounting issues of IAS/IFRS compliant financial statements are then discussed and an overview of consolidated financial statements and of the analysis of consolidated financial statements is presented.
Course Content Summary
The course contents are listed below:
- contents and structure of the financial statement; compulsory and optional documents.
- reformulating income statement and balance sheet.
- financial ratios system and cash flow statement analysis.
- critical valuation issues (according to IAS/IFRS)
- consolidated financial statements: preparation and analysis.
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
The exam could be made of two written tests (partial 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 is communicated at the beginning of the course.
Prerequisites
Knowledge of basic financial accouting principles and rules
Last change 15/05/2013 15:53