International Financial Reporting

Code Cours
2324-RIZOMM-ACCT-EN-4001
Langue d'enseignement
FR, EN
Ce cours apparaît dans les formation(s) suivante(s)
Période

Présentation

Prérequis

Fundamental basis of « Finance Internationale », « Finance d’entreprises » and “Managerial Accounting”

Objectifs

AIMS


The aim of this module is to


1. Develop an advanced level of understanding Financial Management for those who are seeking to further their career in a range of management and leadership roles.


2. Provide increased awareness and understanding of multinational financial management theories and practices with respect to the environment in which multinational financial management takes place, markets, financial risk management, the finance of multinational corporations, foreign investment analysis and multinational working capital management.


3. Give to the student the ability to analyze, understand, criticize and assess economical situations in a company. And furthermore to propose options to the management by exposing efficient, relevant and clear reporting.



LEARNING OUTCOMES


By the end of this module, students should be able to:


Outcome 1 – Interpret a range of complex and detailed information regarding the financing and financial performance of an organization


Outcome 2 – Critically evaluate strategic decisions based on financial information available.


Outcome 3 – Draft relevant reporting to expose the economical situation of a company.

Présentation

This module exposes students to the world of finance and financial management and reporting in an increasingly global market context in order to develop their understanding of the structure of business finance and its application to the decision-making processes in organizations. The module introduces international financial management from a management rather than a technical finance perspective. The emphasis is therefore on understanding the main features of multinational finance and their implications for management decisions rather than simply focusing on the more technical and specialist aspects of the subject.

Modalités

Modalités d'enseignement

In this class, participation is essential: the lectures need to be challenged, questioned, or completed by each student with their own background and knowledge. The major part of the learning methodology is based on involvement, sharing, and questioning from both part: the students and the professor. Interaction is crucial.

The student will build his/her knowledge on case studies and “real life” events.

The methodology should lead the student to be able:

- to analyze different situation

- or to find the appropriate tools to analyze the situation

- and finally, to make the most accurate decision.

Assessment

20% participation

80% exam

Évaluation
Contrôle continu : coeff. 1

Ressources