I MODULE - 6 ECTS
The financial statements: general considerations
The IAS /IFRS financial statement model
The national financial statement model
Financial statement and tax regulations (an overview)
Corporate groups and consolidated financial statement (an overview)
Financial statement analysis: characteristics and purposes
Reclassifications of financial statements
Financial ratio analysis
Cash flow analysis and the statement of cash flows
II MODULE - 3 ECTS
Non-financial reporting: general aspects and evolutionary trends of corporate financial reporting
Voluntary corporate reporting practices Intellectual capital reporting
Integrated reporting: aims and characteristics
Corporate reporting from the European Directive 2014/95/EU perspective
As for the Module II for the students of the program of Financial Analysis in the degree course of “Economia e Commercio – Percorso in Economia e Finanza”), an alternative cycle of lectures on firms’ financing policies will be delivered.