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Samenvatting Financial Accounting (23AFK61AA)(Cijfer 8,5)
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Fontys Accountancy en Finance & Control Semester 6.1 Samenvatting Financial Accounting (23AFK61AA) Cijfer 8,5
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Financial AccountingInhoudsopgave
Lesstof.......................................................................................................................................................... 3
1.1 Verslaggevingsprincipes................................................................................................................................3
1.2........................................................................................................................................................................8
2.1 Voorraden en onderhanden projecten in opdracht van derden.................................................................12
3.2 (im)materiele vaste activa...........................................................................................................................16
4.1Financiele vaste activa & Goodwill/ badwill................................................................................................21
4.2Kapitaalbelangen.........................................................................................................................................24
5.1Consolidatie..................................................................................................................................................26
5.2 Winstbelasting.............................................................................................................................................29
6.1Latente belastingen in het kader van een overname...................................................................................33
6.2Eigen vermogen............................................................................................................................................34
7.1Vreemd vermogen........................................................................................................................................38
7.2Kasstroomoverzicht......................................................................................................................................42
Opgaven..................................................................................................................................................... 45
V3.5 Het voorzichtigheidsprincipe.....................................................................................................................45
V3.6 Chemco nv.................................................................................................................................................46
V5.3 Gebeurtenissen na balansdatum..............................................................................................................47
V5.5 Atlas bv......................................................................................................................................................49
7.3 bv Huis.........................................................................................................................................................51
V7.5 Dijk nv........................................................................................................................................................56
V10.3 Dijk nv......................................................................................................................................................59
V6.1 Looking Good nv........................................................................................................................................61
V6.5 Greenair nv................................................................................................................................................63
V6.6 nv GlobalConnections................................................................................................................................66
V16.7 nv D.........................................................................................................................................................68
V16.5 nv A.........................................................................................................................................................69
V16.6 nv Koop....................................................................................................................................................71
V17.2 UniSchelp.................................................................................................................................................72
V17.3 Tegel bv...................................................................................................................................................74
V19.1 bv Flex.....................................................................................................................................................75
V19.2 Karrent bv................................................................................................................................................77
V19.3 bv Promotie.............................................................................................................................................79
V19.4 bv Holiday Out.........................................................................................................................................81
V19.8 Agri nv.....................................................................................................................................................83
,V8.2 nv Techno..................................................................................................................................................84
V8.6 Royal Schiphol Group................................................................................................................................86
V9.4 P/W nv.......................................................................................................................................................87
V11.2 Ventura bv...............................................................................................................................................88
Regenboog........................................................................................................................................................90
Provida..............................................................................................................................................................94
Construction......................................................................................................................................................99
,Lesstof
1.1 Verslaggevingsprincipes
Behoefte aan regels t.b.v. externe verslaggeving
Twee kernfuncties van de jaarrekening
1. Verantwoording afleggen
- Waarborgaspecten
- Bescherming crediteuren
2. Informatieverstrekking
Voorwaarde: Kwaliteitseisen van informatie
Externe Verslaggeving en de relatie tot andere vakgebieden
Management accounting versus Financial accounting
- Management accounting /Intern
- Geen wettelijke voorschriften
- Doorlopend verstrekt aan leiding
- Zeer gedetailleerd
- Geen neiging tot creative accounting bij top
- Financial accounting/Extern
- Wettelijke voorschriften
- Periodieke verstrekking
- Meer globaal
- Mogelijke neiging tot creative accounting
Institutioneel kader in Nederland -> Dutch GAAP
1. Wet: BW2 titel 9
2. Jurisprudentie ondernemingskamer
, 3. Richtlijnen van de Raad voor de jaarverslaggeving (stellige uitspraken)
4. Richtlijnen van de Raad voor de jaarverslaggeving (aanbevelingen)
5. Schrijvers/literatuur
Inhoud jaarrekening
- Balans
- Resultatenrekening
- Kasstroomoverzicht (verplicht vanaf middelgroot)
- Toelichting
Besluit Modellen Jaarrekening (BMJ)
BMJ betreft verplicht toe te passen modelschema’s voor de inrichting van balans en
resultatenrekening
Afzonderlijke vermelding:
Balanspost Groter dan:
- 5% balanstelling, of
- 10% rubriekstotaal
Resultatenrekening Groter dan:
- 5% toegevoegde waarde, of
- 10% rubriekstotaal
Kengetallen
- Rentabiliteit
- Vermogensopbrengst/gemiddeld vermogen
o Totale vermogen
o Eigen vermogen (hefboomwerking)
o Vreemd vermogen
- Solvabiliteit
- Eigen vermogen/Totaal vermogen
- Achtergestelde lening => garantievermogen
- Liquiditeit
- Vlottende activa/Kortlopende schulden
- Current ratio
- Quick ratio
Creative accouting
- Zodanige aanpassing van de cijfers dat ze leiden tot een door management gewenst effect
- Vormen:
- Opwaarts neerwaarts aanpassen winst
- Stelselwijziging
- Winstegalisatie (income smoothing)
- ‘Taking a bath’- strategie
Verslaggevingsprincipes
- Toerekeningsprincipe
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