FINANCIAL REPORTING FOR FINANCIAL MARKETS

The course is part of a path mainly oriented towards the analysis of financial markets and the securities that compose them, and aims to delve into the factors underlying corporate performance through the consideration of fundamentals.

After the course the student will be able to read the financial statement of a company, to analyze company performances and to assess risk profile

Basic knowledge of the financial statement

During the course it will be developed
- the balance sheet and the profit and loss scheme analysis to detect strengths and weaknesses of the company
- the performances analysis through ratios and cash flows.
The models are developed according the most common metrics used by financial analysts. In more detail the content of the course will be:
- The Financial Reporting System
- Analysis of Principal Financial Statements
- Analysis of Inventories and Long-Lived Assets
- The sustainability disclosure
- Analysis of Taxes,
- Analysis of Debt
- Analysis of Off-Balance-Sheet Assets and Liabilities

Marco Fazzini, Analisi di bilancio, Ipsoa Guide operative, 2020

Assessment will be done through a written test that is divided into three open questions of both qualitative and quantitative nature. The exam is open book type. As a guideline, the questions are evaluated with 10 points and passing is achieved by reaching a combined score of 18/30.

During the lessons we will have both methodological insights and practical applications with a large use of cases and simulations

Italian

written

This subject deals with topics related to the macro-area "Human capital, health, education" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development