Détails

Faculté	Faculté des sciences économiques et sociales et du management
Domaine	Gestion d'entreprise
Code	UE-EGE.00089
Langues	Anglais
Type d'enseignement	Cours
Cursus	Master
Semestre(s)	SP-2025

Horaires et salles

Horaire résumé	Mardi 09:15 - 12:00, Hebdomadaire, PER 21, salle C230 (Semestre de printemps)
Heures par semaine	3

Enseignement

Enseignants	Missonier-Piera Franck
Assistants	Vazquez Espinosa Diana
Description	The course covers several aspects of financial reporting. Starting with the role of financial reporting in capital markets and the frameworks for reporting the course focuses on the analysis of financial statements and accounting data. Further the basic concepts of forecasting and valuation are explained. The last part shows applications of financial statement analysis as credit analysis, mergers & acquisitions and financing policies.
Objectifs de formation	The course aims to provide a thorough understanding of the role that financial reporting plays, the frameworks for financial reporting and the analysis of financial statements.
Conditions d'accès	Students must have validated 6 ECTS in Financial Accounting.
Softskills	Non
Hors domaine	Non
BeNeFri	Oui
Mobilité	Oui
UniPop	Non

Documents

Bibliographie

Palepu/Healy/Peek (2022): Business Analysis and Valuation, IFRS Edition, 6th edition, Cengage Penman (2013): Financial Statement Analysis and Security Valuation, 5th edition, McGraw-Hill

Evaluation continue et examen écrit - SP-2025, Session d'été 2025

Mode d'évaluation

Par note

Description

Examination time: 60 Min. Company valuation 30% : Final Exam 70% (a) Written Exam (60 minutes) A (financial) calculator is highly recommended. (b) Company Evaluation Within a group of 3-4 students, you are required to present an evaluation & and a credit analysis of a European company of your choice. Course with continuous evaluation: after the registration period, you can no longer cancel your registration (see session calendar on the Faculty's website).

Examen écrit - SP-2025, Session de rattrapage 2025

Mode d'évaluation	Par note
Description	Examination time: 60 Min. A (financial) calculator is highly recommended. Only as a make-up exam