ANALISI FINANZIARIA
(objectives)
Budget analysis is the subject of this course: Financial statements and analysis go hand in hand, both are tools that provide an assessment of the economic, financial and equity condition of a company. The analysis is based on the financial statements and processes the data, there are limited profits or losses of a company and therefore serves to derive the general performance of the company. The financial statements play a fundamental role in assessing the equity, economic and financial situation of companies and their ability to invest and guarantee employment. Management and budget not only an expression of economic and financial choices. Professional ethics and values such as transparency, fairness in relationships, substantial respect for the rules, attention to the environment and sustainable development of our territory and the community to which we belong, must guide and support these choices. In other words, at the basis of the choices there must always be a cultural ethical beacon. Only in this way can business activities evolve from the mere application of accounting principles and business choices, aimed at profit, into a tool for realizing a project, an idea, a dream.
|
Teacher
|
VALENTE EDOARDO
(syllabus)
Balance sheet and income statement reclassification Ration analysis Cash flow analysis Transfer pricing The stable organization The externalization Taxes (IRPEF- IRES) Accounting regimes Types of assessment Administrative control acts Tax aspects Tax court and procedures Statute of the taxpayer
(reference books)
1a) C. Teodori, Analisi di bilancio. Lettura ed interpretazione, Giappichelli, Torino, 2017 oppure, in alternativa 1b) M. Fazzini, Analisi di bilancio, Ipsoa, 2017
2) Materiale didattico disponibile sulla pagina web del corso
|
Dates of beginning and end of teaching activities
|
From to |
Delivery mode
|
Traditional
|
Attendance
|
not mandatory
|
Evaluation methods
|
Oral exam
|
Teacher
|
LIMITI EMILIANO
|
Dates of beginning and end of teaching activities
|
From to |
Attendance
|
not mandatory
|
|