4.00 credits
30.0 h + 15.0 h
Q1
Teacher(s)
De Rongé Yves;
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.
Learning outcomes
At the end of this learning unit, the student is able to : | |
| This course aims to train the students to make good use of financial information released by companies and corporate groups. In other terms, the aim is to bring the students to analyse with a critical and analytical mind the image of companies as it appears based on their annual and consolidated accounts. | |
Content
This course is composed of three parts:
- The presentation of the evaluation rules of financial law, i.e. the ways of codifying economic realities in accounting data;
- A development of the methods of analysing the most common financial statements: restructuring in economic and financial masses, ratios, flow statements;
- An initiation to consolidation accounting, i.e. accounting of corporate groups.
- The presentation of the evaluation rules of financial law, i.e. the ways of codifying economic realities in accounting data;
- A development of the methods of analysing the most common financial statements: restructuring in economic and financial masses, ratios, flow statements;
- An initiation to consolidation accounting, i.e. accounting of corporate groups.
Teaching methods
Lecture
Evaluation methods
3 hour written exam.
Other information
None
Bibliography
Cerrada K., De Rongé Y. et De Wolf M., Comptabilité et Analyse des états financiers, De Boeck Université, 3ème édition, 2019
Faculty or entity
ESPB
Programmes / formations proposant cette unité d'enseignement (UE)
Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
