Ateneo - UPO

The course develops the topic of Financial Statement Analysis both from the internal point of view of the company within the Management Planning, Budgetting and Control process, and from the external point of view, that is, from the perspective of public reporting of corporate performance. The time we live in cannot but extend the concept of Financial Statement Public Reporting to Corporate Performance from the ESG perspective and in the perspective of Agenda 2030 too.

Basic book:

Handouts by the teacher

knowledge of the founding elements of the balance sheet analysis extended to non-financial performance and the main Performance Indicators (KPI)

1) knowledge of the active and passive cycle of business management
2) knowledge of the company balance sheet
3) knowledge of Agenda 2030

frontal lesson + case method

Class participation is not compulsory. A specific “participant track” will allow attending students sustaining specific cases and assignments to gain some points, which will contribute to the final grade. Students with physical disabilities, Learning Disabilities or Special Education Needs can request specific services and tools via reference office consulting the University webpage: https://www.uniupo.it/en/services/services-students-physical-or-learning-disabilities. Students with disabilities, learning disabilities or special education needs, once they have contacted the University Staff, can refer to the tutor in charge of the course to define the examination modalities, concerning academic aspects

final exam based on multiple choice questions and case to solve

182 / 5.000 1) the public reporting statements 2) the reclassification of the C/income statement and the balance sheet 3) ESG, Sustainability and CSR reporting

ability to analyze economic-financial and sustainability reports