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Comptabilité financière approfondie

  • Teacher(s):   V.Dousse  
  • English title: Advanced Financial Accounting
  • Course given in: French
  • ECTS Credits: 6 credits
  • Schedule: Autumn Semester 2019-2020, 4.0h. course (weekly average)
  •  sessions
  • site web du cours course website
  • Related programmes:
    Bachelor of Science (BSc) in Management

    Bachelor (BSc) in Economic Sciences

 

Objectives

1. Learn accounting treatment and valuation principles for the operations related to major events that occur during a company life (CO, IFRS) 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.

Contents

Part 1. Financial accounting related to major events during a company life

Accounting treatment, as well as economic, legal and tax aspects, for major events over a firm 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

References

B. Apothéloz, A. Stettler, V. Dousse, M. Dong, Maitriser l'information comptable, volumes 2 et 3, Presses polytechniques et universitaires romandes, Lausanne, 2008, 2011.

Pre-requisites

Followed already the financial accounting courses at the first and 2nd year at HEC.

Evaluation

First attempt

Exam:
Written 3 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

Final exam

[ 4 function calculator according to HEC directive ]

Documentation authorized: 2 pages A4 personal notes (one side or both sides)

Retake

Exam:
Written 3 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

Final exam

[ 4 function calculator according to HEC directive ]

Documentation authorized: 2 pages A4 personal notes (one side or both sides)



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