Ateneo - UPO

The course provides the main coordinates of understanding financial statements, from their formation to the main evaluation criteria.

Il bilancio per i giuristi d'impresa, Giappichelli, 2024, AA.VV.

Understanding, from a legal and (partly) business perspective, of the mechanisms of operation, production and interpretation of financial statements.

Nothing required.

Frontal lectures.
Study of recommended book(s).
Case histories.

Written examination.

The financial statements in Italy.
Qualitative disclosure.
The process of preparing financial statements.
Principles of financial statement preparation.
Valuations: fixed assets.
Valuations: current assets.
Valuations: equity and liabilities.

Ability to understand, organically and critically, the formation dynamics and areas of greatest complexity in financial statements.