Learning outcomes of the course unit
The intention of the course is to help students acquire knowledge and mastery, also at operational level, of the techniques of financial analysis with the aim of assessing the financial equilibrium of the firm. The managerial problem is contextualized within the regulatory framework of Basel 2 in the light of the repercussions of the accord on bank-firm relations. The concept of financial equilibrium is broken down into the various significant meanings from the financial analyst's viewpoint and in the context of the analysis routes that he/she can take.
Course contents summary
The course covers the methods for analysing the financial equilibrium of firms. The topic has assumed marked importance following the approval of the new accord on bank capital known as Basel 2. Even small and medium sized enterprises that until now have not dedicated sufficient attention to management's financial profiles will have to develop new professionalisms to protect their solvency. Essentially, they will have to be able to measure the degree of financial equilibrium and, above all, act preventively through the use of instruments for predicting financial requirements. In particular, the content can be identified in the following points:
- Basel 2; the impact on banks; the repercussions on the bank-firm relationship
- Reclassification of the financial statement
- Redrafting of the financial statement
- Financial statement ratios and analysis of operational risks and financial risks
- Analysis of the financial trend and drafting of the financial report
- Methods for forecasting financial requirements
- The various profiles of financial equilibrium
- Financial analysis routes
- Analysis and discussion of business cases.
The content indicated is discussed in the following book:
E. Pavarani (by),
L'equilibrio finanziario. Criteri e metodologie nella logica di Basilea 2,