FINANCIAL STATEMENT ANALYSIS AND EVALUATION

The course is designed to prepare students to interpret and analyse financial statements .To achieve this result , teaching involves the use of traditional tools (lessons and exercises), supported by individual and group levels .

This course explores in greater depth financial reporting from the perspective of financial statement users. Students develop a sufficient understanding of the concepts and recording procedures and therefore can interpret various disclosures in an informed manner. Students learn to compare companies financially, understand cash flow and basic profitability issues and risk analysis concepts. Students who complete this course develop a more efficient and effective approach to interpreting and analysing financial statements.
- Knowledge and analytical ability using quantitative methods
- Autonomy of judgment in the analysis
- Enable to analyze the reference business scenario
- Communication strategy
- Development of learning skills in training

[ENGL] Mandatory priority exam: Curriculum ECONOMICS, MARKETS AND FINANCE [ET4] , course 1st year , Accounting and Business Administration [ ET4004 ]

1. Educational Objectives
The course is designed to prepare students for the interpretation and analysis of financial statements.
2. Prerequisites
Accounting and Business Administration
3. Theoretical contents
3.1 Financial Statements
3.2 Benefits of Financial Statements
3.3 Reading of financial statements
4 Introduction to financial statement analysis
The cash flow statement, is a cash flow statement that summarizes the movement of cash and cash equivalents flowing in and out of a company. The cash flow statement measures how well a company manages its cash position—that is, how well the company generates cash to pay its debt obligations and finance its operating expenses. Profitability ratios are a class of financial metrics that are used to evaluate a company's ability to generate earnings relative to its revenues, operating expenses, balance sheet assets, or equity over time, using data for a specific point in time. They are among the most popular metrics used in financial analysis. Profitability ratios can be a window into a company's financial performance and health. Reports are best used as comparison tools rather than standalone metrics. Profitability ratios can be used in conjunction with efficiency ratios, which look at how well a company uses its resources internally to generate income.
4.1 Cash and Equity Statement
4.2 Profitability indices
4.3 Types of profitability reports
4.4 Return Reports
4.5 Return on Activities (ROA)
4.6 Return on Equity (ROE)
4.7 Return on invested capital (ROIC)
4.8 Prospective analysis
4.9 Data Collection
4.10 Data analysis
4.11 Use and Purpose
4.12 Time and cost
4.13 Credit analysis
4.14 The credit analysis works
4.15 Example of credit analysis
4.16 Elements of asset analysis and valuation
4.17 Comparable approach
4.18 Discounted cash flow
4.19 Previous Transactions
4.20 Asset Based Valuation
4.21 Book Value Approach
5. Empirical contents
Financial reporting applied to real data by observing a company listed on the Stock Exchange.

Financial Statement Analysis: A Practitioner's Guide, 5th Edition , SERIES Wiley Finance
Martin S. Fridson, Fernando Alvarez
ISBN: 978-1-119-45714-5 May 2022 448 Pages
https://www.wiley.com/en-gb/Financial+Statement+Analysis%3A+A+Practitioner%27s+Guide%2C+5th+Edition-p-9781119457169

The verification of learning of the teaching consists of an individual written test concerning numerical exercises and multiple choice questions . The final score of the test can assume the maximum value of 30/30.

A complete PDF file containing the entire course will be available. Audio recordings related to lectures in the handout. Video recordings related to the lectures of the pantry.

English

EXAM ENROLMENT PROBLEMS. If students experience problems when enrolling online to the exam, they have to send an email to the lecturer or to the Economics Campus before the closing date of exam enrolment. Students are not admitted to the exam if they are not enrolled online to the exam. Students are not admitted to the exam after the closing date of exam enrolment online.
ACCESSIBILITY, DISABILITY, AND INCLUSION. ACCOMMODATION AND SUPPORT SERVICES FOR STUDENTS WITH DISABILITIES AND STUDENTS WITH SPECIFIC LEARNING IMPAIRMENTS. Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing, and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters), please contact the Disability and Accessibility Offices in Student Services at the e-mail address disabilita@unive.it

written and oral

This subject deals with topics related to the macro-area "Climate change and energy" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development