The purpose of the course is to provide an overview of the role of accounting information in the perspective of its preparation and use by stakeholders. In particular, it is intended to provide the student with knowledge of two thematic areas: group formation and consolidated account and financial statements analysis to make different economic decisions.
Learning Objectives
1) Knowledge and understanding Knowing the tools of analysis, about groups accounts and financial statements analysis both in their theoretical construction and in their implementation. Civil code regulation, national and international financial reporting standards.
2) Applied knowledge and understanding Learning of group analysis tools and interpreting financial statements. Analysis of case studies.
3) Autonomy of judgment To be able to apply instruments for analyzing business groups and financial statements in a critical and independent way in order to be able to write a report on financial position and performance of operations of a business entity.
4) Communication skills To be able to express the results of a financial statements analysis by preparing a report and accounting documents.
5) Ability to learn Reading published accounting information of business entities in order to express an assessment of the financial positions and performance evaluation