The goal of this module is to introduce Corporate Reporting, focusing on its definitions and main forms. Special attention will be devoted to Financial Reporting worldwide and Performance Analysis, looking at multiple connected aspects.

Challenges of Global Markets and Businesses

12 hours

Part One: CORPORATE REPORTING

  • Definition of corporate reporting
  • Forms of corporate reporting:
  • Financial report
  • Management commentary
  • Corporate governance report
  • Executive remuneration report
  • Corporate responsibility report
  • Integrated report
  • Evolution of corporate reporting over time

Part Two: FINANCIAL REPORTING WORLDWIDE

  • Role of financial reporting
  • Decision usefulness approach
  • International Financial Reporting Standards (IFRS):
  • Aims and scope
  • Balance sheet and income statament
  • Cost vs fair value
  • Application worldwide
  • Financial reports comparability worldwide

Part Three: PERFORMANCE ANALYSIS

  • Definition and purpose of performance analysis¬†
  • Overview of performance indicators:
  • Liquidity metrics
  • Efficiency metrics
  • Solvency metrics
  • Profitability metrics
  • Performance indicators disclosure
  • Reactions to performance indicators