The course aims to enrich the students’ knowledge of the logic of preparation and interpretation of corporate financial statements and other forms of business reporting . Particular attention is paid to the informative potential of the financial statements, i.e. the main communication tool of the financial performance of the firms. In light of the need of businesses to make themselves accountable to its stakeholders not only from the financial point of view, the course also explains the communication tools that offer a complementary perspective: the corporate governance reports, the corporate social responsibility reports, the sustainability reports and the integrated reports.
1. Financial reporting
2. Corporate governance report
3. Integrated reporting and sustainability report
|Robert G. Eccles, Michael P. Krzus||Il viaggio verso la rendicontazione integrata||Edizioni Philanthropy||2016||9788895039336|
The final exam consists in an individual written test on the whole program. The exam is based on four semi-open questions. The time allowed is about 1 hour and a half. Students must demonstrate their ability to interpret company's performances as disclosed within various corporate external reports.
A group-work on critical analysis of the disclosure offered in external corporate reports allows to gain a bonus on the final exam.
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