This course is aimed at introducing the concepts and the tools necessary to understand the contents and the informative relevance of financial statements. Therefore, starting from the basic concepts of business economics, such as the definition of enterprise and the description of its objectives within the economic system, the course will deepen the issues concerning the contents and the structure of enterprises’ financial statement.
-Introduction to business economics: classification of enterprises and definition of the role played within the economic system.
-Objective function of enterprises.
-Management of enterprises: phases of life and cycles.
-Economic and financial structure: income, capital, financial requirements.
-Enterprise’s economic equilibrium.
-Financial statement: general rules, wording principles and structure.
-Contents and structure of the financial statement’s documents.
-Evaluation criteria of financial statements items.
- “Economia dell’Impresa”, A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007.
- "I principi contabili per il bilancio d'esercizio", di E. Santesso, U. Sostero, EGEA, Milano, 2016.
- Additional readings communicated during class lessons.
|B. Campedelli - A. Beretta Zanoni||Economia dell'impresa||Il Mulino - Bologna||2007||978-88-15-11960-5|
|Santesso E., Sostero U.||I principi contabili per il bilancio d'esercizio||EGEA||2016|
The examination consists in a written exam.
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