The main purpose of the handbook is to provide students with a robust mastery of the logic underlying the preparation of financial statements and the measurement of company performance - it being understood that these are topics that, in theory, should be explored in greater depth later in the course of study and in specialized disciplines. The handbook represents the fruit of many years of teaching the discipline in various Italian and international universities, of years of research and reflection on the fundamentals of the subject and on the best way to teach it to students.