Circular Business Models
The course aims to provide students with the necessary competences needed in order to read, analyze, and understand financial statements, both individual and consolidated. After briefly introducing the causes for international accounting differences, the course will focus on the conceptual framework of international accounting standards, and their approach to financial reporting regulation. Special emphasis will be added to the valuation of assets and liabilities, and the measurement of financial performance. Moreover, the course aims to impart the tools and technical competences needed to interpret the results provided by financial statements prepared in accordance with IAS/IFRS, including analyzing the profitability, liquidity, and solvency of firms by means of financial ratios. Finally, considering the implementation within the EU of the new Directive on non-financial information, the course will also illustrate the new minimal standards of reporting in the fields of environmental and social matters, treatment of employees, respect for human rights, and anti-corruption and bribery.
Last updated on: 07/24/2021 - 18:29