Skip to main content
About HEC About HEC Faculty & Research Faculty & Research Master’s programs Master’s programs MBA Programs MBA Programs PhD Program PhD Program Executive Education Executive Education Summer School Summer School HEC Online HEC Online About HEC Overview Overview Who
We Are Who
We Are
Egalité des chances Egalité des chances HEC Talents HEC Talents International International Campus
Life Campus
Sustainability Sustainability Diversity
& Inclusion Diversity
& Inclusion
Stories Stories The HEC
Foundation The HEC
Coronavirus Coronavirus
Faculty & Research Overview Overview Faculty Directory Faculty Directory Departments Departments Centers Centers Chairs Chairs Knowledge Knowledge Master’s programs Master in
Management Master in
Master in
International Finance Master in
International Finance
& Masters MS
& Masters
Ecole Polytechnique
-HEC programs Ecole Polytechnique
-HEC programs
programs Dual-Degree
students Exchange
Certificates Certificates Student
Life Student
MBA Programs MBA MBA Executive MBA Executive MBA TRIUM EMBA TRIUM EMBA PhD Program Overview Overview HEC Difference HEC Difference Program details Program details Research areas Research areas HEC Community HEC Community Placement Placement Job Market Job Market Admissions Admissions Financing Financing Executive Education Executive Masters Executive Masters Executive Certificates Executive Certificates Executive short programs Executive short programs Online Online Companies Companies Executive MBA Executive MBA Infinity Pass Infinity Pass Summer School Youth Programs Youth Programs Summer programs Summer programs HEC Online Overview Overview Degree Program Degree Program Executive certificates Executive certificates MOOCs MOOCs Summer Programs Summer Programs

Being able to read and interpret financial documents is one of the basic skills that any company employee must have, no matter his or her position.

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):

  1. 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.),
  2. this information is increasingly produced in accordance with international financial reporting standards.
  1. Introduction and revision (financial reporting, accounting principles)
  2. Accounting policies and their impact on reported results
  3. Consolidation
  4. Capital increase and capital reduction
  5. Mergers
  6. Published financial statements.