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| FINA0001-1 | Financial Statement Analysis
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | Jacques Berwart |
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Language(s) of instruction :
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| French language |
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Course contents :
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| 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). |
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Learning outcomes of the course :
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| Course lectured in French |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Course lectured in French |
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Mode of delivery (face-to-face ; distance-learning) :
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| Course lectured in French |
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Assessment methods and criteria :
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| Course lectured in French |
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Contacts :
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| Course lectured in French |
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