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Opleidingsonderdelen 2011-2012  
    
  > Opleidingsonderdelen 2011-2012 > Humane Wetenschappen > Handelsingenieur > Master
Seminar Financial analysis
Studiegidsnr:2107TEWACC
Vakgebied:Accountancy & Revisoraat
Semester:2e semester
Contacturen:30
Studiepunten:4
Studiebelasting:112
Contractrestrictie(s):Niet te volgen onder examencontracten
Instructietaal:Engels
Examen:2e semester
Lesgever(s)Ann Vanstraelen

 

Deze cursusinformatie is bedoeld om de student te ondersteunen bij het verwerken van de leerstof

1. Aanvangscompetenties

Bij aanvang van dit opleidingsonderdeel dient de student over de volgende competenties te beschikken:
Specifieke aanvangscompetenties voor dit opleidingonderdeel:
The student should be familiar with the technique of double bookkeeping and the contents of the financial statements. The student should master the basic techniques of preparing consolidated accounts and should have an understanding  of financial reporting in compliance with international financial reporting standards (IFRS).

 *Sequentiality
Financial reporting and analysis (FTEBABK200)

2. Eindcompetenties

The student will be able to evaluate the financial position and the performance of a company using  the information provided in the annual report and through other means of financial communication (interim reporting, press releases and financial analyst' presentations). The student will be able to apply the following techniques of financial analysis: trend analysis, common size analysis, industry analysis, ratio analysis, cash flow analysis, segmental analysis and bankruptcy analysis. The student will be aware of the different information needs of the different stakeholders involved (investors, creditors, government, workforce, competitors).



3. Inhoud

Companies communicate information on their performance and financial position throug the publication of the financial statements, which are included in the annual report of the company. Besides financial statements companies use also other means of financial communication like financial analyst' presentations, interim reporting and press releases. Through real life examples and case studies students will become familiar with the different techniques of financial analysis (trend analysis, common size analysis, ratio analysis, industry analysis, cash flow analysis, segmental analysis and bankruptcy analysis) and they will learn how to combine this information with the other financial and non-financial information released by a company. Attention will be paid to the differences in information needs of the different stakeholders involved in the evaluation of the firm: investors, creditors, competitors, government and the workforce. Specific topics that will be covered are:

- Financial reporting and analysis from a broader economic and social perspective

- Strategic analysis and accounting analysis

- Financial analysis

- Prospective analysis: forecasting

- Prospective analysis: valuation

- Credit analysis and distress prediction

- Mergers and acquisitions

- Communication and governance

 



4. Werkvormen
Contactmomenten:
  • Werkcolleges

    • Eigen werk:
  • Oefeningen
  • Opdrachten:Individueel
  • Opdrachten:In groep
  • Casussen: In groep


    • 5. Evaluatievormen

    Permanente evaluatie:
  • Oefeningen
  • Opdrachten
  • Casussen
  • Medewerking tijdens de contactmomenten

    • Schriftelijk werkstuk:
  • met mondelinge toelichting

    • Presentatie
    6. Studiemateriaal

    6.1 Noodzakelijk studiemateriaal

    Palepu, Bernard, Healy & Peek, Business Analysis and Valuation, IFRS edition. Second edition, South Western, 2010.



    6.2 Facultatief studiemateriaal

    Het volgende studiemateriaal kan vrijblijvend bestudeerd worden.


    7. Contactgegevens en begeleiding

    (+)laatste aanpassing: 22/10/2010 10:11 ilke.franquet  
     
    Inhoudsverantwoordelijke(n) : Facultaire administratie