To show the organization of the course that includes this module, follow this link Course organization
The aim of the course is to explore in greater depth some of the topics already introduced in the course of the first semester (General Accounting Statement Analysis I) and can be logically divided into two different parts:
- on the one hand, the first part aims at developing participants’ skills in understanding, analyzing and interpreting individual financial statements; the main objective is to enhance the comprehension of financial statements in order to emphasize its rule as information vehicle able to represent firms’ economic and financial situation;
- on the other hand, the second part focuses on consolidated financial statements; the main objective is to provide students with basic knowledge, basic terminology and essential financial accounting concepts referring to the preparation of consolidated balance sheet and profit & loss account; this analysis is carried out considering both national and international accounting standards.
The course is organized on theoretical lessons (4 credits) and on exercises (1 credit). In addition, the consolidated financial statements of an industrial group will be presented and will constitute the base of discussion for the last lesson of the course.
The exam is in written form. Students can ask for a supplementary oral exam to integrate the written test.
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