- Docente: Marco Maria Mattei
- Credits: 4
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: First cycle degree programme (L) in Business Economics (cod. 8848)
Learning outcomes
At the end of the course, students know how to prepare the statement of cash flows according to the Italian-GAAP (i.e. OIC); know how to net cash flow from operations, from investing activities and from financing activities; and know how to use the information in the statement of cash flows to better understand a firm’s performance.
Course contents
- Content and format of the statement of cash flows according to the OIC 10.
- The preparation of the statement of cash flows using a worksheet
- Definition of cash flows from operating activities
- Definition of cash flows from investing activities
- Definition of cash flows from financing activities
- Not fund transactions
- Interpretation and usefulness of cash flows for financial analysis
Readings/Bibliography
Compulsory: OIC 10 - Il rendiconto finanziario.
Optional: A. Matacena – F. Pasi, Il rendiconto finanziario, Clueb, Bologna 1998.
Teaching methods
Lectures and tutorials.
Assessment methods
Written test.
Office hours
See the website of Marco Maria Mattei