Economics

The purpose of an organization is embodied in its ability to preserve full operational functionality over time (durability) and to avoid systematic dependence on external support (autonomy). Durability and autonomy represent fundamental conditions and operational constraints that ensure the long-term sustainability of an institution. Achieving these objectives requires the simultaneous attainment of profitability, financial, and equity equilibrium, thereby adhering to the principle of economic sustainability. Compliance with this principle must be assessed through quantitative determinations, which find their most significant synthesis in the financial statements. This course aims to develop an in-depth understanding of these principles within organizational contexts, with a specific focus on the structure and function of financial statements. More specifically, the course aims to: ● Provide comprehensive knowledge of the content and valuation criteria of financial statements prepared by corporations, in accordance with Italian regulations. ● Equip students with the analytical tools necessary for interpreting financial statements, through the study of the foundational principles of financial statement analysis.