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Comptabilité des opérations internationales

  • Composante

    Institut d'Administration des Entreprises (IAE)

  • Volume horaire

    21h

  • Période de l'année

    Semestre 3

Description

This course will help students feel at ease when having to analyse financial data of international groups. It is a "light" approach of how to analyse consolidated financial statements of groups, concentrating on IFRS framework. It will allow students to either work on or re-work on financial analysis concepts. Students will work on case studies.

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Heures d'enseignement

  • Comptabilité des opérations internationales - CMCM21h

Programme détaillé

1.Financial Analysis and Financial Statements (Analysis): Uses of financial statements, Other relevant information source, Framework for conducting a Financial (Statements) Analysis;
2.Financial Reporting Standards: From a wide range of standards to convergence of global FRS, The IFRS Framework, Disclosures of critical and significant accounting policies;
3.Consolidated accounts: Understanding the Financial Statements, Principles and methods of consolidation, Influential elements of consolidated Financial Statements;
4.Financial analysis techniques: Activity, liquidity, solvency and profitability ratios, cash-flow statement analysis.
A case-study will be used all along the course.
Case-studies and/or passed exams will be studied.

Grading system: Exam of 1.5 hour

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Compétences visées

To know the different parts of a financial diagnosis,
To know the different parts of a financial diagnosis based on consolidated accounts,
To understand the process of a financial diagnosis,
To find segmental information,
To analyse consolidated accounts of groups,
To feel at ease with financial documents of groups.

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Bibliographie

International Financial Statement Analysis, Robinson T. R., Henry E., Pirie W.L., Broihahn M.A., CFA Institute, Wiley (kindle version /e-book), 3rd edition 2015
Corporate Finance, Theory and practice (Finance d’entreprise), Vernimmen P., Quiry P., Dallocchio M., Salvi A., 5th edition, 2018,
Vernimmen.net
Financial Journals : online database, Wall Street Journal, Les Echos, La Tribune etc…

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