Accounting and Corporate Reporting

The course, designed as an advanced program in Business Administration, aims to provide students with the knowledge necessary to develop a well-informed interpretation of accounting and corporate reporting, in both their strategic and regulatory dimensions and in light of recent legislation on integrated sustainability reporting. Specifically, with particular attention to compliance and legal implications, the course addresses:
1. The accrual-based accounting system, within the framework of regulatory obligations related to the recording of business transactions;
2. The logic underlying the preparation of financial reports and related disclosure;
3. The increasing importance of sustainability reporting in the environmental, social, and governance (ESG) domains, in line with recent regulatory developments.

By the end of the course, students will have achieved the following outcomes:
­  Knowledge and Understanding: Students will have acquired knowledge of accrual accounting, the preparation of financial reporting documents, and the fundamentals of integrated sustainability reporting, and will understand the main related regulations and corporate policies;
­  Applying Knowledge and Understanding: Students will be able to interpret the corporate reporting system, both in its financial and non-financial dimensions, in compliance with the most recent regulatory requirements, and will be able to identify the reporting choices reflected in the financial statements and sustainability reports;
­  Independent Judgment: Students will develop critical skills in interpreting financial and sustainability disclosures, including through guided discussions and analysis of related corporate reports, and will be able to identify corporate policies that underpin the preparation of such reporting;
­  Communication Skills: Students will learn the language of corporate integrated reporting and will be able to communicate clearly, effectively, and appropriately in specialist contexts;
­  Learning Skills: Students will develop the ability to autonomously update their knowledge in response to evolving accounting and reporting regulations.