 |  |
| FINA0001-1 | Financial Statement Analysis
 |
 |
| Duration : | 30h Th |
 |
| Credits/ECTS : |
|
 |
| Holder(s) : | Jacques Berwart |
 |
| Language : | French language |
 |
| Course contents : | Regulatory dispositions related to annual accounts (financial evaluation of a company's accounts). Restructuration of financial statement and earnings position. Analysis of financial equilibrium of a company (annual net cash flow, need for annual net cash flow, net cash position). Analysis of annual condition by the ratios method (liquidity, solvency, profitability and risk, value added). Interpretation and evaluation of financial ratios. Dynamic analysis: Statement of Cash Flows. Models of evaluation of a company. Economic Value Added. Sectorial analysis. Preliminary financial reports. Consolidated annual accounts (principles of accounting, rules of evaluation and methods for consolidation). |
 |
| Course objective : | Course lectured in French |
 |
| Prerequisites : | Course lectured in French |
 |
| Organization : | Course lectured in French |
 |
| Assessment : | Course lectured in French |
 |
| Contacts : | Course lectured in French |
 |