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Inhoudsopgave
Het belang van de financiële verslaggeving............................................................................................5
Financiële overzichten bevatten de volgende elementen:.................................................................5
Gebruik van de jaarrekening...............................................................................................................5
Het Angelsaksisch model....................................................................................................................6
Het Continentaal model.....................................................................................................................7
Het fiscale aspect................................................................................................................................7
Boekhoudkundige keuzes...................................................................................................................7
Relevantie tegenover betrouwbaarheid.............................................................................................7
Fundamentele accountingprincipes...................................................................................................8
Basisprincipes.................................................................................................................................8
Registratieprincipes........................................................................................................................8
Waarderingsprincipes.....................................................................................................................9
Informatieprincipes........................................................................................................................9
De regelgeving van de boekhouding.................................................................................................10
Soorten regelgeving......................................................................................................................10
Overheid.......................................................................................................................................10
Particuliere sector.........................................................................................................................10
Internationaal...............................................................................................................................10
Openbare sector...........................................................................................................................11
International Financial Reporting Standards (IFRS).......................................................................11
Financiële Analyse................................................................................................................................11
Inleiding............................................................................................................................................11
Horizontale of tijdsanalyse...............................................................................................................11
Verticale of structuuranalyse............................................................................................................12
Kasstroomanalyse.............................................................................................................................12
, Kasstroomcycli..............................................................................................................................13
Structuur van een kasstroomoverzicht.........................................................................................13
Voordelen van de kasstroomanalyse............................................................................................15
Opstelling SCF (kasstroomoverzicht) op basis van de jaarrekening..............................................15
Ratio-analyse (p 36)..........................................................................................................................15
Klassieke ratio’s:...............................................................................................................................15
Liquiditeit..........................................................................................................................................15
Current ratio.................................................................................................................................16
Quick ratio / acid test...................................................................................................................16
Specifieke liquiditeitsratio’s..........................................................................................................17
Solvabiliteit.......................................................................................................................................17
Schuldgraadratio’s........................................................................................................................17
Dekkingsratio’s.............................................................................................................................18
Rendabiliteit.....................................................................................................................................18
Toegevoegde waarde.......................................................................................................................21
Maatstaven rendement investeerders en niet-financiële informatie...............................................22
Maatstaven voor rendement investeerders.................................................................................22
Niet financiële informatie in het jaarverslag (niet-financiële prestatiemaatstaven).....................23
Interimrapportering..............................................................................................................................23
Internetrapportering en XBRL..............................................................................................................24
Internetrapportering........................................................................................................................24
XBRL (eXtensible Business Reporting Language)..........................................................................24
Falingspredictie....................................................................................................................................25
Ondernemingen in moeilijkheden: Juridisch perspectief..................................................................25
Insolventiewetgeving....................................................................................................................25
Boekhoudwet...............................................................................................................................26
Wtboek vennootschappen (ZEER BELANGRIJK STUKJE)................................................................26
Indicatoren gebruikt door de ondernemingsrechtbank................................................................27
Ondernemingen in moeilijkheden: economisch perspectief............................................................27
Economische en sociale indicatoren.............................................................................................28
Financiële indicatoren..................................................................................................................28
Evaluatie van de kwaliteit van gerapporteerde winstcijfers.................................................................29
Kwaliteit van de gerapporteerde winstcijfers...................................................................................29
Corporate governance..........................................................................................................................30
Het verslag van de commissaris............................................................................................................32
Belang van de externe controle........................................................................................................32
, Inhoud van het verslag van de commissaris (vastgelegd in de vennootschapswet).........................32
Type auditrapporten bij de controle van de jaarrekening................................................................32
Geconsolideerde jaarrekening..............................................................................................................33
Geconsolideerde jaarrekening..........................................................................................................33
Groep als samenwerkingsverband....................................................................................................33
Groep en controle............................................................................................................................33
Controle en verbonden ondernemingen..........................................................................................36
Enkelvoudige versus geconsolideerde jaarrekening.........................................................................36
Consolidatieplicht en consolidatiekring............................................................................................37
Consolidatieplicht.........................................................................................................................37
Consolidatieplicht - vrijstellingen..................................................................................................38
Consolidatiekring..........................................................................................................................39
Consolidatiemethoden.....................................................................................................................39
Integrale consolidatiemethode.....................................................................................................40
Consolidatieverschillen.................................................................................................................40
Eliminatie van intragroepstransacties..............................................................................................40
Resultaatbepaling- en toewijzing......................................................................................................41
Segmentrapportering...........................................................................................................................41
Analyse van de geconsolideerde jaarrekening.....................................................................................42
Gespecialiseerde topics........................................................................................................................43
Waardering tegen reële waarde (= fair value accounting)................................................................43
Fair value accounting....................................................................................................................43
Reële waardehiërarchie................................................................................................................44
Bijkomende regels bij de bepaling van de reële waarde...............................................................44
Fair Value accounting, IFRS en Europese richtlijnen (Regelgeving)...............................................46
Financiële instrumenten...................................................................................................................46
Definities met betrekking tot financiële instrumenten.................................................................46
Opnemen van financiële instrumenten in de balans....................................................................47
Risicodekking................................................................................................................................47
Uitgestelde belastingen....................................................................................................................48
Balansmethode (IAS12)................................................................................................................49
Impairment of bijzondere waardeverminderingen van activa..........................................................49
Aanwijzingen voor een bijzondere waardevermindering.............................................................50
Kasstroomgenererende eenheid (CGU)........................................................................................50
Terugneming van een bijzondere waardevermindering (impairment).........................................51
Transacties in vreemde deviezen en activiteiten in het buitenland..................................................51
, Accounting voor transacties in vreemde deviezen.......................................................................51
Accounting voor buitenlands activiteiten.....................................................................................52
Presentatie financiële overzichten (Belgisch vs IFRS)...........................................................................52
Conceptueel kader van IASB.............................................................................................................52
Componenten van de jaarrekening..................................................................................................53
Balans...........................................................................................................................................53
Resultatenrekening.......................................................................................................................54
Kasstroomoverzicht......................................................................................................................54
Toelichting....................................................................................................................................55
Sociale balans...............................................................................................................................55
Invloed IFRS op jaarrekening (p166).............................................................................................55
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