BUSINESS QUANTITATIVE DETERMINATIONS AND METHODOLOGIES
LEARNING OUTCOMES OF THE COURSE UNIT
The main objective of the course is to develop two kind of topics:
1) extraordinary operation and business combinations
2) financial reporting analisys.
a. Knowledge and understanding:
The course allows students to understand skills about the extraordinary operations of the companies (Merger and acquisition, Business Combination, etc) and the financial reporting analysis for internal and external purposes.
b. Applying knowledge and understanding:
At the end of the course, students would be able to employ with efficacy the two main instruments (extraordinary operations and financial reporting analysis) in both professional activities (emploee in the companies or certified public accountants) and as stakeholder.
c. Making judgements:
The student, at the end of the course, would be able to realize financial reporting analysis and extraordinary operations in the companies.
d. Communication Skills:
Students would be able to conduct relation with the top management of the companies or with other specialists in the companies involved in financial reporting analysis and extraordinary operations.
e. Learning skills:
The contents of the course can be understood with traditional lessons, exercises, case studies, involving an an active role of the students during the lessons.
PREREQUISITES
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COURSE CONTENTS SUMMARY
Extraordinary Operations
1. Extraordinary operations within the development and restructuring processes of companies
2. Business Combinations
3. Mergers and Acquisition
1. Financial analysis for internal and external purposes
2. Classification of financial information for the analysis
3. Financial position analysis
4. Performaces analysis
5. Changes in the financial position analysis
RECOMMENDED READINGS
Teodori C., L'analisi di bilancio, Giappichelli, 2008.
Slide a cura del docente
ASSESSMENT METHODS AND CRITERIA
Written exam with:
- open questions
- exercises
equal weighted
TEACHING METHODS
traditonal lessons, exercise and cases
FURTHER INFORMATIONS
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COURSE CONTENTS
The program of the course is developed on two main topics:
Extraordinary Operations
1. Extraordinary operations within the development and restructuring processes of companies
2. Business Combinations
3. Mergers and Acquisition
Financial Reporting Analysis
1. Financial analysis for internal and external purposes
2. Classification of financial information for the analysis
3. Financial position analysis
4. Performaces analysis
5. Changes in the financial position analysis
