Studying at the University of Verona
Study Plan
The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.
1° Year
Modules | Credits | TAF | SSD |
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Modules | Credits | TAF | SSD |
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Legend | Type of training activity (TTA)
TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.
Corporate reporting and performance analysis (2021/2022)
Teaching code
4S009475
Teacher
Coordinator
Credits
3
Language
English
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Program
The goal of this module is to introduce Corporate Reporting, focusing on its definitions and main forms. Special attention will be devoted to Financial Reporting worldwide and Performance Analysis, looking at multiple connected aspects.
Part One: CORPORATE REPORTING
- Definition of corporate reporting
- Forms of corporate reporting:
- Financial report
- Management commentary
- Corporate governance report
- Executive remuneration report
- Corporate responsibility report
- Integrated report
- Evolution of corporate reporting over time
Part Two: FINANCIAL REPORTING WORLDWIDE
- Role of financial reporting
- Decision usefulness approach
- International Financial Reporting Standards (IFRS):
- Aims and scope
- Balance sheet and income statament
- Cost vs fair value
- Application worldwide
- Financial reports comparability worldwide
Part Three: PERFORMANCE ANALYSIS
- Definition and purpose of performance analysis
- Overview of performance indicators:
- Liquidity metrics
- Efficiency metrics
- Solvency metrics
- Profitability metrics
- Performance indicators disclosure
- Reactions to performance indicators
Examination Methods
Continuous assessment plus one midterm test and a final test.