Required in stage
Optional in stage
First term
Second term
Both terms
Not organised
This year
Next year
Alternating years
External
Prerequisites
Language of instruction
Duration
Identical coursesCorporate Financial Reporting (TEW) (B-KUL-D0W24A)
Gaeremynck Ann (coordinator) | Dekeyser Simon | Gaeremynck Ann Aims
- Processing and judging the reliability of complex transactions of Corporation Law
- Financial-economic effects on the performance of the management of the corporation
- Assessment of the corporational partners with whom one is connected during these transactions
Identical courses
This course is identical to the following courses:
D0T13A : Corporate Financial Reporting (TEW)
D0H23A : Corporate Financial Reporting (HIR)
HBN54B : Corporate Financial Reporting (No longer offered this academic year)
Is included in these courses of study
- Bridging Programme: Master of Accounting and Auditing (Kortrijk) 57 ects.
- Bachelor of Business Economics (Kortrijk) (Option BA) 180 ects.
- Bachelor of Business Economics (Kortrijk) (Option BE) 180 ects.
Activities
3 ects. Corporate Accounting (B-KUL-D0W24a)
Content
Belgian and European Accountancy Law, financial-economic information for works council, social balance, the implications for accountancy of the regulations of Corporation Law, foreign currency issues, introduction to consolidation of group accounts, international accountancy standards (IFRS), creative accounting, earnings management, forensic accounting, the economic role of financial analysis, available data sources, revision of the year account, Profit and Cash Flow, classical ratio-analysis(liquidity/solvability/earning power/added value), non financial information as complementary instrument for analysis.
Performance evaluation based on other reporting systems (USGAAP-IFRS-national standards) and implementation of a practial case.