FINANCIAL STATEMENTS SPECIAL TOPICS

In the first part of the course the focus is on basic concept regarding financial statement, and then on some specific issues, that are considered critical and very relevant in issuing a financial statement. In the second part, the aim i sto analyse the other documents that compose the financial statement, like cash flow statement, notes to the financial statement, management commentary, made also thanks to seminaries with auditors and the reading of real financial statements. At the end of the course, the students will be able to:
a) comprehend the contents of national accounting standars
b) issue and read financial statements with a critical point of view
c) to be autonomy in judging a financial statement and the related disclosure
d) to speak with auditors, accountants and financial and accounting directors in relation to financial statement critical aspects
e) to use several sources