Knowledge of English and basis 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.

The course cover the following topics.:

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,

Financial Accounting with International Financial Reporting Standard (5th Edition)

John Wiley & Sons Inc

London

2022

Lectures will be held in english

• Lectures, round tables and workshops

• The final exam is oral and in english (is also possible a written exam)

none

English