Comptabilité financière approfondie
- Teacher(s):
- English title: Advanced Financial Accounting
- Course given in: French
- ECTS Credits:
- Schedule: Autumn Semester 2021-2022, 4.0h. course (weekly average)
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sessions
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course website
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Related programmes:
Bachelor of Science (BSc) in Management
Bachelor (BSc) in Economic Sciences -
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Objectives1. Learn accounting treatment and valuation principles for the operations related to major events that occur during a company life and the economic, legal and taxation aspects of these events. 2. Learn the usefulness of financial information in general and the main standards of Swiss GAAP FER and how to apply them. ContentsPart 1. Financial accounting related to major events during a company life - foundation - growth (capital increase need of capital, consortium activities, gbranches, subsidiaries, valuation of controlling interests) -distribution of the capital (dividend, capital reduction, loans) - restructuration (transformation, wealth transfer, merger and acquisitions, spinoffs, dismembering, rehabilitation, liquidation)
Part 2. Financial information - importance of financial information for a company and the stakeholders (stakeholders) - main standards under Swiss GAAP FER ReferencesB. Apothéloz, A. Stettler, V. Dousse, M. Dong, Maitriser l'information comptable, volume 2, EPFL Press, Lausanne, 2020. Pre-requisitesFollowed already the financial accounting courses at the first and 2nd year at HEC. EvaluationFirst attempt
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