Ateneo - UPO

Annual financial statements: statements, principles, accounting standards, notes according to Italian GAAP.
Introduction to the analysis of financial statements.

(AA.VV),Valutazioni e analisi di bilanico, Pearson, Milano, last edition available.

Prepare and understand the financial statements under Italian GAAP.

Economia Aziendale.

Lessons, book and other written materials, exercises.

Attendance recommendend.

Written examination: some questions with practical exercises and one query regarding general issues of the financial statements.

1) Financial Statements form.
2) General accounting principles.
3) Italian GAAP.
4) Notes and management report.
5) Cash flow statement.
6) Introduction to the analysis of financial statements.