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Learning Objectives

provide an enlargement of knowledge about the reporting funcion of medium and big international firms. Financial and non financial reporting, alongside pillars of taxation and auditing instruments and outputs will be reviewed. The aim is to provide a starter pack useful to address the main tasks for financial controllers.

Knowledge about the use of General Accounting Accepted Principles (GAAP) for preparing primarily financial statements. Ability to approach researches and studes concerning the overall financial performance of listed firms and group of listed firms
Ability in using skills for accounting and reporting issues and in the two linked phases of problem setting and problem solving in addressing issues related to economic and financial trends of listed firms. Ability in transferring knowledge from business to the economic environment

Ability in releasing discretional judges about the overall listed firms financial and non financial reporting issues

Ability to well-perform during meeeting or briefing related to financial and non financial reporting issues in a peer to peer context

Ability to “read” changes in the financial environment that determine the firm’s success in its sector. Ability to provide a faithful picture in which firms are called to operate respecting financial uses and law prescriptions. Comprehension of how unstoppable economic dynamics make influence on financial, investing and operating activities of the firm


Have been succeed in a basic course in fundamentals of business administration and another one of financial accounting


1. Refreshment on financial statements;
2. Recognition and Measurement of the most important items of Financial Statements
3. Recognition and Measurment of Financial Assets with a focus on Crypto Assets;
4. Evaluating the quality of financial reports ;
5. Elements of Sustainability Reporting;
6. Tax reporting;
7. Elements of consolidated financial statements


Readings and chapter books provided by the instructor


Readings and chapter books provided by the instructor

Teaching methods

Teaching Hours and Teaching Methods

Teaching methods:
Lecture 40%
Exercises, Discussion and group presentation 30%
(Homework assignments are the basis for class discussion)
Guests speakers 30%

Exam Rules

Lab project 30%
Final exam 70%
Total 100%
The following factors are considered in the class participation and they can give to students additional bonuses:
1. Attendance.
2. Volunteering answers to questions or asking good questions.
3. Responses to discussion questions.
Students will succeed in the exam by getting a grade equal or higher than 18/30. Below 18 student will be rejected and invited to attempt again at a future date after having deepened the lackings reported.
Within the range of positive grades (from 18 to 30) it is possible to recognize the following sub-range and related features:
18-20. The student can succeed in the light of a very basic understanding of all topics and ability to report and discuss them with a very minor critical approach.
21-23. The student got the basics well and is able to understand and quickly well-debrief the major concepts and issues faced during the course.
24-26. The student is mature with respect to the course contents and related understand. He/she can fairly report all concepts in a correct manner by well balancing synthesis and analysis
27-29. The understanding is full and appreciable. The student not only has learned much, he/she is also able to infer his/her knowledge in connection with other subjects and discipline and he/she is also able to open up future critical issue.
30. The student's preparation and performance is outstanding. He/she is at ease in perfectly respond to whatever issue around those faced during the course. He/she is able to make connection and bridges in the vast field of business administration and this attitudes demonstrate the student's potential to succeed in the job market in the areas related with the course.