Portale di Ateneo - En.Unibs.it

The course focuses on major issues in financial reporting and provides the skills to draft and to analyze financial statements.

a) Knowledge and understanding
The course deepen the IAS/IFRS financial statements. In particular, it analyzes both the structure and the content of the financial statements (Statement of financial position, Statement of profit or loss and other comprehensive income, statement of cash flow, Statement of changes in equity, notes and disclosure) from a theoretical and technical point of view, as well as the recognition and the measurement of the main financial statement items. The course also allows the student to understand how to determine values and to read and interpret the IAS/IFRSs financial statements.

b) Applying knowledge and understanding
Based on the knowledge transferred, at the end of the course students will be able to compile, read and interpret the IAS/IFRSs financial statements of listed and unlisted companies.

c) Making judgements
The course allows students to deal autonomously with the issues of preparation of the IAS/IFRSs financial statements in the operational aspects referred to the main areas. The in-depth analysis of the framework makes it possible to deal autonomously and critically with the main problems concerning the reading and the interpretation of the financial statements prepared in accordance with IAS/IFRSs.

d) Communication skills
The course allows students to interact and communicate effectively with the administrative directors (CFO), accountants, auditors and the financial system on issues concerning the drafting, reading and interpretation of the financial statements prepared in accordance with international accounting standards/international financial reporting standards.

d) Learning skills
The student, with traditional lessons, exercises, case studies and testimonials, matures the ability to learn, even with an active role, the contents of the course and to apply them at operational and professional level.