Accounting II and analysis of financial statements

lecge1219  2021-2022  Louvain-la-Neuve

Accounting II and analysis of financial statements
5 credits
45.0 h + 15.0 h
Q2
Language
French
Prerequisites

The prerequisite(s) for this Teaching Unit (Unité d’enseignement – UE) for the programmes/courses that offer this Teaching Unit are specified at the end of this sheet.
Main themes
Part I The IAS/IFRS 1. The main principles 2. The valuation rules according to the IAS/IFRS applied to a. Asset b. Liabilities c. profit and loss account, Part II Group of companies' accounts 1. Introduction: the concepts of group and consolidated accounts 2. Legislation in force and scope 3. The consolidation perimeter 4. consolidation methods and establishing equivalence 5. problems related to consolidation Part III. methods of financial statement analysis 1. Introduction: General objective 2. Sources of information 3. Basic topics in financial analysis 4. Restructuring reserve and provision accounts: economic and financial mass methods 5. Ratio methods 6. Flow table methods
Aims

At the end of this learning unit, the student is able to :

1 This course aims to give students basic skills in group of companies accounting, according to the IFRS and fi-nancial statement analysis. By the end of the course, students should have acquired good basic skills of IAS/IFRS and in integral and proportional consolidation methods. They should also be able to produce a diagnosis of a company or group of companies' financial situa-tion by examining the consolidated accounts
 
Content
The course is aimed at understanding and control of valuation rules by international standards IAS/IFRS, meth-ods of full consolidation and proportional groups of companies and analysis techniques financial statements to establish a diagnostic financial firm or group.
Other information
Course entry requirements: Accounting I Textbook : Cerrada K., De Rongé Y., De Wolf M. et Gatz M., Comptabilité et analyse des états financiers, éd. De Boeck, Bruxelles, last edition.
Bibliography
K. Cerrada, Y. De Rongé et M. De Wolf, Comptabilité et analyse des états financiers - principes, applications et exercices, De Boeck Supérieur, 2020.
Législation comptable belge et européenne.
Teaching materials
  • Diaporamas, plans de la matière et documents divers sur moodle, selon les parties du cours.
Faculty or entity


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Aims
Bachelor : Business Engineering

Bachelor in Economics and Management

Minor in Management (ESPO students)

Master [120] in Law [Double Degree Law-Management: for Bachelors in Law]