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Beyond Financial Statements: Narrative Reporting on Value Creation

Narrative reporting is receiving great attention due to its ability to provide information about a firm’s sustainability and value creation and to the enforcement of recent regulatory frameworks. 

Offering basic-to-intermediate understanding of narrative reporting, the course integrates traditional financial accounting courses, which focus on financial accounting standards and financial statement analysis,  and courses about corporate communications, strategy, and sustainable development by illustrating how those issues can be represented in companies’ reports.

Exam info and full course description

Exam info and full course description can be found in the course catalogue.

Admission Requirements

Course specific:

To apply for the course, you must have passed a Bachelor's degree in Business Economics, Business Administration, or an equivalent degree.

Furthermore, students should have basic knowledge of financial accounting. They should also have some notions of strategy and value creation mechanisms. The knowledge of the concepts of intellectual capital, business models, and non-financial reporting would be a plus. 

General:

Exchange students: nomination from your home university

Freemovers: documentation for English Language proficiency

You can read more about admission here.

Lecturer

Lorenzo Simoni

lorenzosimoni90@gmail.com

Academic profile

Lorenzo Simoni is an Assistant Professor in Accounting at the Department of Economics and Business Studies at the University of Genoa. His main research interests are related to financial and non-financial reporting, with a focus on business model reporting, risk reporting, non-financial key performance indicators, and earnings quality.