Course Program
The importance of the financial statement as a tool for controlling business variables: an introduction. Analysis of the general postulates and the particular valuation criteria. The financial statement in accordance with the Italian Civil Code and the Legislative Decree No. 139/2015. Tangible, intangible and financial fixed assets. Credit rating. Inventories. Securities and financial assets that do not constitute immobilization. The reclassification of financial statements and ratio analysis.
