Course Overview

Learning Achievement

Competence

Course prerequisites

Students must have followed the courses "International Accounting I"
and "International Accounting II" from the Master 1 in European
Business Administration.

Grading Philosophy

Continuous assessment is carried out with an assignment based on the
content of the course with at least two separate grades. One of these
grades is based on an individual assignment. Grades may be based on
several types of tasks (homework, group work, final exam,
presentation, etc.) determined by the professor. No resits are allowed
in continuous assessment.

Course schedule

This course provides an understanding of the business language used in
financial statements by international companies, in particular, listed
companies within the financial stock markets. It presents a panorama
of the financial information provided by IFRS and US GAAP. A focus is
made on financial analysis with a study of different ratios and
statements. 

The final objective is to understand and to interpret the financial
performance and the situation of globalized firms. The financial
analysis is beyond the accounting and strategic aspects: the
non-financial criteria are taken into account as indicators of
communication, governance principles or off balance sheet items like
securitization.

Course type

Online Course Requirement

Instructor

Other information

Duration: 30 hours

Language of instruction: English
Mode of delivery: Face-to-face teaching

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