Principles, postulates and mandatory documents of the financial statements will be analyzed and further explored. The course will be characterized by the search for a close connection between deepening the theoretical aspects and acquiring skills by the student, in understanding and resolving the issues discussed, through examples, cases and exercises.
The training objectives are listed below:
Knowledge and understanding
The aim of the course is to provide the student with a solid preparation for accounting principles and recording of management operations.
Applying knowledge and understanding
The student must be able to detect, at the accounting level, the various classes of business operations.
Making judgements
The student must be able to make a critical assessment of the company's economic and financial dynamics, through reading the Income Statement and Balance Sheet outlines. He/she has also to be able to judge the different impact on the financial statements values as a result of the adoption of national or international accounting standards.
Communication skills
The student must be able to illustrate theoretical foundations and accounting principles underlying the construction of the Income Statement and Balance Sheet. He/she must also argue the logical links between the same statements, using the required technical language.
Learning skills
At the end of the course, the student must have all the tools to continue autonomously, adopting a critical approach, studying the evolution of matter, both through continuous doctrinal and regulatory updates, and through contacts with the disciplinary bodies.
ITALIAN VERSION
