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.

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.




S Placements in companies, public or private institutions and professional associations

Teaching code

4S009475

Coordinator

Sara Corrizzato

Credits

3

Language

English en

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.

Students with disabilities or specific learning disorders (SLD), who intend to request the adaptation of the exam, must follow the instructions given HERE