This information sheet indicates how the course will be organized at pandemic code level yellow and green.
If the colour codes change during the academic year to orange or red, modifications are possible, for example to the teaching and evaluation methods.

Financial reporting: principles and analysis

Course Code :2012FLWMPC
Study domain:Economic Sciences
Academic year:2020-2021
Semester:1st semester
Contact hours:45
Study load (hours):168
Contract restrictions: No contract restriction
Language of instruction:Dutch
Exam period:exam in the 1st semester
Lecturer(s)Patrick d'Haens
Nena Bemindt

3. Course contents *

The course uses International Financial Reporting Standards (IFRS) as its normative framework.

The following topics will be covered:

- Overview and elements of financial reports and system of internal control
- Principles of accrual accounting
- Accounting for inventory and long-lived assets
- Preparing annual financial statements (including cash flow statements)
- Financial statement analysis - Introduction and framework
- Group financial statements 
- Deferred taxed and  Foreign operations
- Segment reporting and discontinued operations
- Advanced financial statement analysis
- Group presentations of case company analysis