Portale di Ateneo - En.Unibs.it

1. Introduction: measuring companies' annual performance

2. The annual accounts according to the Civil Code regulation.

Understanting financial statements: the basic framework;
The accounting principles in the Civil Code regulation;
Presentation of financial statement in the Civil Code regulation
Major valuation rules:
- Tangible and intangible assets;
- Equity investments;
- Inventories:
- Trade receivables and trade payables;
- Loans
- Post-employment benefit reserve (TFR) and Provisions for risks and contingencies;
- Deferred tax.

3. Presentation and interpretation of financial statements: case studies and practice exercises.