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FINANCIAL REPORTING AND ANALYSIS II

2017-2018

IESEG School of Management ( IÉSEG )

Code Cours :

1718-IÉSEG-PGP1S2-FIN-PGPCI03UE

FINANCE


Niveau Année de formation Période Langue d'enseignement 
Post-Graduate Program1S2English
Professeur(s) responsable(s)R.BARROSO
Intervenant(s)R.BARROSO


Pré requis

Financial Accounting 1, Advanced Financial Accounting (Bachelor II)

Objectifs du cours

At the end of the course, the student should be able to:
International Financial Reporting Standards (IFRSs) are used world-wide. Over 120 countries require or permit the use of IFRSs. Listed companies in the European Union have implemented IFRSs since 2005. Many other countries are either adopting IFRSs or have decided to converge their national standards with IFRSs. This course intends to critically present and analyse important IFRSs. The principles are explained clearly and real-world examples are provided.

At the end of the course, students will be able to understand the Statement of Comprehensive Income, the Statement of Changes in Equity and related-party disclosures. They will be able to apply the main foreign currency translation methods and implement foreign currency hedging. Students will also understand the main earnings manipulation techniques and how to evaluate earnings quality and earnings conservatism.

Contenu du cours

This course involves 16 hours in-class time. The content of the course is presented below. The course components are based on IFRS.
The Statement of Comprehensive Income and Statement of Changes in Equity
Related-party Disclosures
Accounting for Foreign Currency Transactions and Foreign Currency Hedging


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
lecture8,00  
Interactive class8,00  
Independent work
Reference manual 's readings32,00  
Charge de travail globale de l'étudiant48,00  

Méthodes pédagogiques

  • Presentation
  • E-learning
  • Project work
  • Interactive class
  • Case study


Évaluation

40% Take home exam
25% Quizes
15% Class Participation
20% Group project

Type de ContrôleDuréeNombrePondération
Continuous assessment
QCM1,00125,00
Participation1,00115,00
Others
Group Project1,00120,00
Written Report4,00140,00
TOTAL     100,00

Bibliographie

  • Deegan and Ward: Financial Accounting and Reporting -


Ressources internet



 
* Informations non contractuelles et pouvant être soumises à modification
 
 
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