FINANCIAL REPORTING

Academic year
2024/2025 Syllabus of previous years
Official course title
FINANCIAL REPORTING
Course code
EM1502 (AF:506503 AR:293822)
Modality
On campus classes
ECTS credits
6
Degree level
Master's Degree Programme (DM270)
Educational sector code
SECS-P/09
Period
2nd Term
Course year
1
Where
VENEZIA
Moodle
Go to Moodle page
The course focuses on the basic concepts of financial accounting, which involves the preparation of financial statements, and provides the students with an insight on the key factors explaining corporate performance through the fundamentals analysis.
Students will be able to analyze and interpret three key financial statements (the Income Statement, the Balance Sheet and the Cash Flow Statement) and other financial information like ratios and key performance indicators used by managers and investors in their decision making process. In addition, students will be able to detect differences in annual reports due to national and international accounting standards to better compare company financial performance.
Basic knowledge of accounting and business administration.
The course will focus on the analysis of the balance sheet and income statement, in order to measure the financial performance using financial ratios and the cash flow dynamics.
More specifically, the course will cover the following topics:
- The content of the financial statement
- The balance sheet and its reclassifications
- The income statement and its reclassifications
- Disclosure of the ESG pillars
- The financial ratios and how to interpret them
- The cash flow statement and the short and medium-long term equilibria
- The impact of accounting standards (IAS, IFRS) on financial reports and ratios
- Hints of sustainability reporting



Young David S., Cohen Jacob, Bens Daniel A., Corporate Financial Reporting and Analysis. A Global Perspective, 2019, Wiley, 4 Ed.

Further materials will be uploaded on the Moodle page of the course.
The exam will be written and made of three questions, both qualitative and quantitative. The structure will be described during the first lecture.
Theory and practice: case studies, applications and practical exercises
English
written
This programme is provisional and there could still be changes in its contents.
Last update of the programme: 04/03/2024