- Docente: Marco Tieghi
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Law and Economics (cod. 9221)
Learning outcomes
It provides a basic understanding and the ability to analyse and interpret financial statements with ratios and other means.
Course contents
- Purposes.
- Riconciliation process and schemes.
- Profitability, liquidity, activity and debt ratios.
- Evaluation of the financial position.
Readings/Bibliography
M. Tieghi – S. Gigli, Gli strumenti per le analisi di bilancio, Il Mulino, Bologna, 2009.
For the written test, it should also be considered:
A. Matacena - M. Tieghi, Il Bilancio di esercizio. Casi e quesiti. Tomo III, Clueb, Bologna, 2001.
For students who may need to study the financial statement:
M. Tieghi – C. Del Sordo, Il bilancio di esercizio. Un’analisi critica dopo le modifiche introdotte dal D. Lgs. 139/2015 e la revisione dei principi contabili OIC, Franco Angeli, Milano, 2018
Teaching methods
Lectures On Line
Assessment methods
Written Test On Line (EOL)
Teaching tools
Additional readings and class notes will be provided.
Office hours
See the website of Marco Tieghi
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.