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21210098 RISK AND ACCOUNTING in Finanza e impresa LM-16 DEMARTINI PAOLA, Venuti Marco
(programma)
Specific topics covered during the course: INTRODUCTION The stakeholders and the company’s disclosure (financial statements and non financial information, TYPES OF RISKS, GOVERNANCE & RISK, RISK MANAGEMENT risk definition, governance & risk: the new code of Governance. the supervisory role of the risk Committee The different kinds of risk Strategic risks, operational risks, financial risks, credit risks, liquidity risks Financial and Non-financial risks Insurance risk and other risks, Approaches, methods and techniques used to manage risk, The basic processes of Risk Management ERM (Enterprise Risk Management) and COSO model CRSA (Control and Risk Self Assessment)
RISKS ANALYSIS BY NON-FINANCIAL INORMATION CSR and sustainaibility disclosure environmental, social and governance (ESG) information Non-financial statement: scope, content and publication European Commission Action Plan Non-financial key performance indicators and main standards European Commission Action Plan Specific topics: ITC, cyber security and climate-related information Management and communication of an event risk: the Covid case
RISKS ANALYSIS BY FINANCIAL INFORMATION - the Italian jurisdiction about financial statements (Civil Code and IAS/IFRS), - Structure of the Italian accounting systems, - substance over form, - fair value, - presentation of financial statements, risks disclosure in financial statements: risks reports - financial risks communication by financial instruments accounting - definition of financial instruments
(testi)
Slides will be available on the website.
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