Duration
30h Th
Number of credits
| Advanced Master in Financial Risk Management | 4 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
Having situated business combinations and groups of companies in the economy, we first define the scope of the consolidated entity and the information accounting system to put in place in order to collect reliable information from related entities. Then the different steps of the consolidation process are studied: translation of foreign currencies, harmonisation of valuation methods, treatment of goodwill, consolidation adjustments, elimination of intra-group transactions, mid-year and peacemeal acquisitions or disposals, equity accounting. Finally, the last part of the course deals with the analysis of consolidated financial statements.
Learning outcomes of the learning unit
C.1. The objective of the course is to introduce students to the financial accounting management of group of companies and to the understanding of consolidated financial statements published in compliance with international financial reporting standards.
C.2. By means of self-assessment exercices, students apply konwn processes on cases similar to those proposed during the lectures.
P.3. After each lecture, students are required to work on case studies implying analysis of relationships between different topics discussed earlier.
Prerequisite knowledge and skills
Good knowledge of Accounting principles
Planned learning activities and teaching methods
Students are asked to solve case studies during and after the lectures
Mode of delivery (face to face, distance learning, hybrid learning)
Lectures take place on Saturday morning from 18 février 2012
Course materials and recommended or required readings
Syllabus and slides available on the internet.
Recommended textbooks
Written examination
Work placement(s)
Organisational remarks and main changes to the course
Language of the lectures : French