A000460 - FINANCIAL STATEMENT ANALYSIS

insegnamento
Tipo Insegnamento:
Ins. uff. con erogazioni e cop.
Durata (ore):
60
CFU:
9
SSD:
ECONOMIA AZIENDALE
Sede:
BRESCIA
Url:
MANAGEMENT/INTERNATIONAL BUSINESS Anno: 1
MANAGEMENT/GREEN ECONOMY AND SUSTAINABILITY Anno: 1
Anno:
2025
Course Catalogue:
https://permalink.unibs.it/suacds/afcc/2025?corso=...

Dati Generali

Periodo di attività

Primo Quadrimestre (01/10/2025 - 23/01/2026)

Syllabus

Obiettivi Formativi

1) Knowledge and Understanding
The course's primary educational objective is to understand Financial Statements from a professional analyst perspective in an international context.
2) Applying knowledge and Understanding
The course's successful completion should provide Student with tools to analyse Financial Statements and understand how they are used in Valuation.
3) Making judgments
At the end of the course, the Student should be able to depict a global picture of a company's financial health.
4) Communication Skills
At the end of the course, the Student should be able to present and discuss a complete set of financial ratios, focusing on both the primary market value ratios and the profitability, growth, liquidity, capital structure ratios.
5) Learning skills
At the end of the course, the Student should be able to extract relevant information from financial statements, calculate ratios and select key figures useful for a general understanding of the company's financial health.

Prerequisiti

To enable Students to gain more productive and more satisfying learning experience in this course, it is necessary to have a basic knowledge of the company's Financial Statements.

Metodi didattici

The format of the course will include lectures and training exercises.
Particular relevance is given to the analysis and discussion of problems and case studies to develop Students' skills in identifying critical Financial Statements' areas.
Each case study contains Financial Statements' information, Valuation's insights, and a set of relevant questions related to financial accounting and valuation issues.

Verifica Apprendimento

The Student will be evaluated through a case study project and a final written examination.
The case study project will account for 20% of the final score.
The case study project will consist of the fundamental analysis of financial statements' information of a company.
The written examination will consist of multiple-choice questions and exercises. It will ask the Student to analyse some of the topics debated during the course; all the issues are included in the course references.
The main goal of the written exam is to look into the student's skills in providing solutions to financial statements' analysis and valuation issues. The case study project's primary purpose is to assess Students' skills in presenting a financial statements' analysis report.

Testi

S. H. Penman, Financial Statement Analysis and Security Valuation, Fifth Edition, Mc Graw Hill Education, 2013, ISBN 978-0-07-802531-0, Chapters 1-2-3-4-8-10-11-12-13-20.
Additional case materials, reading materials and notes will be available on the course website or handed out in class.

Contenuti

The course aims to provide Students with an understanding of the use of financial statements information from a user perspective, such as equity investor, debtholder, business analyst, professional, and manager.
Students will develop skills in analysing financial statements for investment, credit, and other business decisions.
Major topics covered in the program are:
- Introduction to Investing and Valuation;
- Introduction to the Financial Statements;
- Financial Statements and Valuation;
- The analysis of the Balance Sheet, Income Statement and Cash Flow Statement;
- The analysis of Profitability;
- The analysis of Growth and Sustainable Earnings;
- The analysis of Credit Risk.

Lingua Insegnamento

INGLESE

Altre informazioni

Room B4 - Room B 5 - C.da S.Chiara, 50 - Brescia

Corsi

Corsi

MANAGEMENT 
Laurea Magistrale
2 anni
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