Appunti VERIFICATO
Appunti in inglese di Accounting, Finance and Control. Prof.ssa Michela Arnaboldi
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Di cosa parla
- Accounting identifies, records, and communicates information relevant, reliable, and comparable to aid decision-making; financial accounting reports on the organization's financial position, performance, and cash flows through mandatory financial reports.
- Finance involves managing money and acquiring new resources, with topics including cash flow, relative evaluation, and value proxies.
- Control encompasses techniques for setting objectives, defining actions and resources, monitoring progress, and implementing corrective actions; it includes budgeting, KPIs, corporate costs, transfer pricing, variance analysis, and reporting dashboards.
- Main financial reports include the Balance Sheet (BS), Income Statement (IS), Cash Flow Statement (CFS), and Notes to the Financial Statements; they are prepared according to GAAP, with IFRS being a key standard in Europe, Australia, New Zealand, and developing countries.
- Balance Sheet provides a snapshot of the company's assets and equity/liabilities at the end of the accounting year, distinguishing between current and non-current assets, while Cash Flow Statement records cash flows based on financial events rather than accruals.
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