Accounting II and analysis of financial statements

Teacher(s)

De Wolf Michel; Postaire Maxence;

Language

French

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

Learning outcomes

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, M. De Wolf et L. Gheeraert, Comptabilité, cash flows et durabilité - principes, applications et exercices, De Boeck Supérieur, 4ème édition, 2024
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

> ESPO