The course is aimed to provide students with the concepts of accounting and the basics financial statement analysis.

Knowledge and understanding: The student, by participating in the lectures and practical activities of the course, will develop the ability to understand financial reports. Moreover, the student will develop competences in financial analysis. At the end of the course there will be a written test aimed at verifying the acquired knowledge. Applying knowledge and understanding: The student, acquiring the correct tools and method, will be able to interpret, apply and present the financial analysis, but also carry out practical projects. Specifically, the student will have the opportunity to apply the acquired knowledge in analyzing case studies. Making judgements: The student, through the use of the methodologies acquired during the course, will acquire problem analysis skills and the ability to identify the information necessary for their analysis. Communication skills: At the end of the course the student will be able to use a broad vocabulary of accounting and financial analysis. Through the various activities that will take place during the course, lessons with discussion, written tests, workshops, the student will be able to put these communication skills into practice. Learning skills: The knowledge acquired during the course will allow the student to autonomously understand and interpret financial statements and analysis techniques Applying knowledge and understanding: The student, acquiring the correct tools and method, will be able to interpret, apply and present the financial analysis, but also carry out practical projects. Specifically, the student will have the opportunity to apply the acquired knowledge in analyzing real-world companies. Making judgements: The student, through the use of the methodologies acquired during the course, will acquire problem analysis skills and the ability to identify the information necessary for their analysis. Specifically, problem solving, self-management, teamwork, relationship and communication skills will be adequately developed, which enhance and make their analytical skills more usable. Communication skills: At the end of the course the student will be able to use a broad vocabulary of accounting and financial analysis. Through the various activities that will take place during the course, lessons with discussion, written tests, workshops, the student will be able to put these communication skills into practice, thus gaining rhetorical skills necessary for professional career. Learning skills: The knowledge acquired during the course will allow the student to autonomously understand and interpret financial analysis techniques and adapt them to specific contexts. The student will develop a solid knowledge of the fundamental aspects of the subject that will allow him to continue to deepen the topics addressed independently and to undertake the various post-graduate professional training courses.

Introduction to Financial Statements Financial Reporting Standards Income statements analysis Balance Sheet analysis Ratio analysis Sustainability performance

Lecture notes and other course material provided by the teacher and made available on the Luiss Learn platform. Potentially useful book: Thomas R. Robinson. International Financial Statement Analysis, 4th Edition. Wiley, 2020.

Lectures, case studies and exercises. Students’ participation during lectures is strongly encouraged. Continuous valuation

Competences will be assessed via a written exam. We will adopt a continuous assessment model of evaluation, with three intermediate tests. If the results of the intermediate tests are not sufficient, students will be required to take a written exam on the full program in one of the normal sessions.

In the examinations, students are expected to demonstrate that they have achieved the learning objectives.