The course aims at developing the students' capability to interpret company's performances as disclosed within the financial report and other external corporate reports. Particular attention is devoted to the financial report. In order to consider the increasing accountability request the modern companies should address toward various stakeholders, the course also presents the corporate goverance report, the sustainability report and the integrated report.
1. Financial reporting
- The financial reporting regulation
- The functions of the financial report
- The informativeness of the financial report
- The most relevant financial ratios
- The consolidated financial statement
- The corporate value
2. Corporate governance report
- The foundamental aspect of the corporate governance
- The informativeness of the corporate governance report
3. Integrated reporting and sustainability report
- Social accounting
- Sustainability reporting
- Integrated reporting
| Author | Title | Publisher | Year | ISBN | Note |
| F. Manes Rossi, R. Levy Orelli, C. Del Sordo | Integrated reporting e valore aziendale | Franco Angeli | 2018 | 9788891762702 |
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.
