- Docente: Andrea Fazi
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Andrea Fazi (Modulo 1) Andrea Fazi (Modulo 2)
- Teaching Mode: In-person learning (entirely or partially) (Modulo 1); In-person learning (entirely or partially) (Modulo 2)
- Campus: Rimini
- Corso: First cycle degree programme (L) in Business Economics (cod. 8848)
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from Nov 14, 2025 to Dec 17, 2025
Learning outcomes
The aim of the course is to provide
the fundamentals of Financial Reporting Analysis and the best practiced techniques about it.
the fundamentals of Cash Flow Reporting and the best practiced techniques about it.
At the end of the course the student will be able to use concepts and techniques in applied cases.
Course contents
Financial Statement Analysis
Purposes of Financial Statement Analysis
Ratio Analysis: general topics
Assessment of Balance Sheet and Statement of Income
Profitability Analysis
Solvency Analysis
Liquidity Analysis
Cash Flow Analysis
Purposes of Cash Flow Analysis
Introduction to Cash Flow Statement
Cash Flow Statement and legal Financial Reporting
Cash Flow Statement: Italian Accounting Standard 10
Cash Flow Statement and performance analysis
Readings/Bibliography
M. Tieghi - S. Gigli, Gli strumenti per l'analisi del bilancio d'esercizio, Il Mulino 2009.
F. Giunta - M. Pisani, L' analisi di bilancio, Apogeo Education 2016.
M. Allegrini - S. Ferramosca, Analisi di bilancio. La riclassificazione e l'interpretazione dello stato patrimoniale e del conto economico, Giuffrè 2022.
OIC Principio contabile 10
Teaching methods
Frontal lessons
Assessment methods
Written examination consisting of applied exercises and short-answer and/or multiple-choice questions.
Subsequent theoretical–practical oral examination following the written test.
This is the assessment grid: (a) <18 insufficient; (b) 18-23 sufficient; (c) 24-27 average/good; (d) 28-30 very good; (e) 30 cum laude excellent/outstanding.
Teaching tools
Slides and other on VIRTUALE
Office hours
See the website of Andrea Fazi