English language and bases of accounting

The aim is to provide knowledge regarding Italian and IFRS financial statement. Moreover, the use of tools (XBRL, Ratios, Profitability analysis etc.) in order to make efficient and effective decisions. Last but not least, will be analyzed different methods for evaluating a company togheter with practical examples.

1. Introduction to Financial Statement and Other Financial Reporting Topics;

2. IFRS and Italian GAAP: similarities and differences;

3. Overview of financial statement analysis and valuation of the main items;

4. Balance sheet;

5. Income statement;

6. Cash flow statement;

7. Notes;

8. Framework and main principles in the IFRS approach;

9. XBRL;

10. Basics of firm valuation;

11. Examples and practical cases regarding firm evaluation;

Jerry J. Weygandt, Paul D., Kimmel, Donald E., Kieso Financial Accounting Ifrs EditionJohn Wiley & Sons IncLondon 2015 100+C

• Lectures, round tables and workshops

• oral exam

English