- Docente: Cristina Gianfelici
- 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
This course aims at enabling students to develop skills in the interpretation and use of financial statements.
At the end of the course, students should be aware that financial statements are used by stakeholders to assess the financial position and performance of companies and should be able to:
- describe and apply the basic techniques of financial statement analysis;
- identify and utilise value-relevant information contained within financial statements in order to evaluate corporate performance and to take informed decisions.
Course contents
- Balance sheet analysis by ratios: conceptual framework.
- The reclassification of financial statements.
- The ratios for the economic analysis.
- The ratios for the structure analysis.
- Financial ratios.
- Cash flow analysis.
- The credit rating.
Readings/Bibliography
Paolucci Guido (2016), Analisi di bilancio. Logica, finalità e modalità applicative, Quarta Edizione, FrancoAngeli, Milano.
Menicucci Elisa (2016), Casi ed applicazioni di analisi di bilancio, FrancoAngeli, Milano.
Teaching methods
Lectures, exercises, discussion questions and case studies.
Assessment methods
Written exam.
Teaching tools
All news and information related to the course and additional teaching materials will be available on the e-learning platform.
Office hours
See the website of Cristina Gianfelici