Financial statement functions.  Legislation about financial statement  Italian statutory laws on financial statement.  Financial statement general clause and accounting principles  National and International accounting standards  Financial statement content and structure  Contents of balance sheet, profit and loss account and additional note  Abridged financial statement  Financial statement evaluations  Financial statement analysis: objectives and techniques  Balance sheet reclassification on the basis of financial or economic criterion  Financial analysis  Capital investment rigidity analysis  Financial index analysis  Capital strength analysis  Liquidity analysis  Profit and loss account reclassification models  Break even analysis  Profitability analysis  Operative profitability analysis  Equity profitability  Financial and operaTIVE LEVERAGE