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Samenvatting 2101TEWACF - Financial Account (FAC & MAC) $7.51
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Samenvatting 2101TEWACF - Financial Account (FAC & MAC)

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  • Course
  • Financial and Management Accounting (2101TEWACF)
  • Institution
  • Universiteit Antwerpen (UA)

Heel het boek van professor D'haens duidelijk en helder uitgewerkt. Bevat geen oefeningen. Let op voor het onderdeel MAC is er geen theorie dus in deze samenvatting staat alle theorie die gekend moet zijn voor het examen. Heeft mij 15/20 opgeleverd

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Document information

  • August 8, 2021
  • 55
  • 2021/2022
  • Summary

Subjects

  • financial
  • fac
  • mac
  • accounting
  • samenvatting

Written for

  • Universiteit Antwerpen (UA)
  • Master Organisatie En Management
  • Financial and Management Accounting (2101TEWACF)
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1  review

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By: juliegeltmeyer • 10 months ago

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Content preview

Samenvatting Financial Accounting



• Business Game met presentatie maandag 10/05/2021 (en 11/05/2021) – ganse dag!

• Examen FAC: 80%

• Theorie (open vragen)

• Oefeningen (financiële analyse, IFRS)

• Gesloten boek

• Business Game: 20% FAC (20% MAC)

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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