Updated A.Y. 2020-2021
The course, through a theorical and practical orientation, aims at providing students with the fundamental general knowledge of accounting with a particular focus on criteria, logics and ways of preparing financial statements, intended as the main instrument for delivering financial information to stakeholders. The course will offer students some references to the financial analysis and interpretation of the information included in the financial statements.
Finally, the course aims in improving the capacity of using a specialized economics language. We will introduce the International Accounting Standards and will briefly represent the due-process for setting new standards.
The international accounting standards framework will be playing as references for the entire course with some references to differences between International and Italian GAAP.
The course will be structured on analyzing the financial statements diving, phase to phase, into the specific class of accounts then introducing the definitions, accounting principles and disclosures.
At the end of the course, students should be able to form relevant independent business decisions based on the material information they get through the analysis of financial statements and relative disclosure.
Find more information in the Syllabus