It is essential to be able to understand the financial situation of one's customers, suppliers, or even one's employer or potential employer.
The course is designed to help students gain an in-depth knowledge of the accounting and financial information produced by single companies or groups (consolidated accounts):
- this information may be produced on a recurring basis (annual accounts) or be specific to certain financial operations (increase in capital, mergers, takeover bids, public offers of exchange, etc.),
- this information is increasingly produced in accordance with international financial reporting standards.
- Reading and understanding the accounting and financial information published by companies.
- Identifying the accounting consequences of corporate decisions.
- Clarifying the role of those involved in the production of accounting information (top managers, accountants, auditors, etc.) as well as situating this production in its technical, legal and economic environment.
- Introduction and revision (financial reporting, accounting principles)
- Accounting policies and their impact on reported results
- Capital increase and capital reduction
- Published financial statements.