LEARNING OBJECTIVES
The course aims to provide basic information for the interpretation of the
Financial Statement through the flux and index analysis.

COURSE CONTENTS
The financial statement
- Financial Statement structure according to the Italian Regulations
- Financial Statement: elements, composition and content
- Financial Statement reading and the new Lgs. D. 139/2015
Reclassification of the financial statement representations:
- Reclassification of the Balance Sheet
- Reclassification of the Income Statement
- Financial Statement
Financial Statement Analysis
- Objectives, methodologies and limits of the financial statement
analysis
- Liquidity ratios (primary and secondary liquidity and current ratio)
- Strength analysis (Debt to equity ratio, fixed assets covered by
equity and capital assets)
- Financial Dynamics Analysis (trade receivables, liabilities and
inventories turnover indexes)
- Profitability analyisis (ROE, ROI, ROA and Financial Leverage)
Social Reporting
- Social Responsibility and Accountability
Social reporting structure
- The Social Report Lgs. D. 254/2016