Actualités et agenda
Nos formations
Établissement
Langue d'enseignement
Français, Anglais
Ce cours apparaît dans les formation(s) suivante(s)
Responsable(s)
BARAN SIYAHHAN
Présentation
Objectifs
- Students should be able to appreciate, understand and analyse a variety of accounting and reporting principles from a theoretical and generic point of view and be able to apply to any countries local context.
- The course aims to develop fundamental skills necessary to read and analyse the information contained in the three main financial statements (Profit & Loss Account, Balance Sheet and Statement of cash flows).
- The course will provide the students the ability to use and interpret financial statements and be able to produce them at a basic level.
- Students will be able to understand and appreciate the financial situation and actions of companies.
- This course does not provide any regulatory or technical solution to reporting in any specific country, but is a non-national approach.
Présentation
- Introduction to international financial accounting
- Accounting principles and there applications
- Elements of the main financial statements
- Balance sheet
- Profit and Loss account/Income statement
- Cash Flow Statement
Modalités
Modalités d'enseignement
- Lectures
- Case studies and practical exercises
- Home assignments and group work
Évaluation
Ressources
Bibliographie
<ul> <li>Financial and Managerial Accounting – Warren Reeve Duchac</li> <li>Financial accounting and reporting; a global perspective Hervé Stolowy, Michel lebas, Yuan Ding and George Langlois</li> <li>International financial Statement Analysis – Robinson, Henry, Broihahn</li> </ul>