Financial Statement Analysis [Cognomi M-Z] (2020/2021)

Course code
Name of lecturer
Beatrice Scappini
Beatrice Scappini
Number of ECTS credits allocated
Academic sector
Language of instruction
I semestre (Lingue e letterature straniere) dal Sep 28, 2020 al Jan 9, 2021.

Lesson timetable

Go to lesson schedule

Learning outcomes

This course aims to introduce the concepts and tools necessary for understanding the content and the informative value of the financial statements of companies. This course, starting from the basic concepts of the business economy, such as the definition of company, its objective function, its management, will provide a focus on the contents, structure and analysis of the financial statements according to the current legislation and considering also the sustainability reporting. At the end of the course the students will be able to interpret the financial statement and to apply the most important analysis techniques to take sustainable decisions.


• Introduction to business administration: classification of companies and definition of the role they play in the economic system.
• The economic-financial structure of the firm: income, capital, financial requirement
• The financial statements: general clause, principles of preparation and structure.
• Structure and contents of financial statement.
• Valuation criteria on financial statement items.
• Sustainability as managerial tool
• Non-financial disclosure

• Course Slides
• Economia dell’Impresa, di A. Beretta Zanoni, B. Campedelli, Il Mulino, Bologna, 2007 (First Part)
• Il bilancio d'esercizio. Formazione, lettura, interpretazione Alberti, Leardini, Rossi, Maggi, Franco Angeli 2018 (Chapters 3, 4, 6, 7, 8, 12, 13, 14, 18, 19)
• Il Sole 24, marzo 2018, Dichiarazione non finanziaria obbligatoria per gli enti di interesse pubblico rilevanti, Bianchi, Ragno, Scappini

Reference books
Author Title Publisher Year ISBN Note
B. Campedelli - A. Beretta Zanoni Economia dell'impresa Il Mulino - Bologna 2007 978-88-15-11960-5
Alberti, Leardini, Rossi, Maggi Il bilancio d'esercizio. Formazione, lettura, interpretazione Franco Angeli 2018

Assessment methods and criteria

The assessment of the course consists of a written exam. The written test includes open questions, to which a precise answer is required also by carrying out short calculations. For this reason, it is necessary to bring a calculator with you.

***Due to the COVID-19 emergency and up to different provisions, the assessment will take place in oral mode.***