Summary
Samenvatting Externe verslaglegging
Course
Externe Verslaglegging
Een samenvatting van het boek van hoofdstuk 9, 16, 17 en 18. Met oefenvragen en uitwerkingen
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Summarized whole book?
No
Which chapters are summarized?
H9, h16, h17 en h18
Uploaded on
October 10, 2016
File latest updated on
October 4, 2017
Number of pages
40
Written in
2017/2018
Type
Summary
vembec51
vastgoed en makelaardij
externe verslaglegging
Book Title: Basisboek bedrijfseconomie
Author(s): Rien Brouwers, Wim Koetzier
Edition: maart 2015
ISBN: 9789001829544
Edition: 10
Institution
Hogeschool Rotterdam (HR)
Education
Vastgoed en Makelaardij
Course
Externe Verslaglegging
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Externe verslaglegging
Vembec51
Inhoud
15.Externe verslaglegging...................................................................................................................................4
15.1.Publicatieplicht........................................................................................................................................4
15.1.1.Vereisten van een jaarverslag...........................................................................................................4
15.2.Product & periode matching...................................................................................................................5
15.2.1.Product matching.............................................................................................................................5
15.2.2.Period matching...............................................................................................................................5
15.2.3.Betere keuze?...................................................................................................................................5
15.3.Voorzichtigheidsprincipe.........................................................................................................................5
15.4.Directie verslag........................................................................................................................................5
15.5.Overige gegevens....................................................................................................................................5
16.De Jaarrekening nader bekeken.....................................................................................................................6
16.1.Balans......................................................................................................................................................6
16.2.Resultatenrekening..................................................................................................................................6
16.2.1.Categorale resultatenrekening..........................................................................................................6
16.2.2.Functionele resultatenrekening........................................................................................................6
16.3.Completed contract method & Percentage of completion method.........................................................7
16.3.1.Completed contract methode..........................................................................................................7
16.3.2.Percentage of completion................................................................................................................7
16.4.Winstbepaling..........................................................................................................................................7
16.4.1.Historisch kostenstelsel....................................................................................................................7
16.5.FIFO, LIFO en Gemiddelde Inkoopprijs....................................................................................................7
16.5.1.First in first out.................................................................................................................................7
16.5.2.Last in first out..................................................................................................................................7
16.5.3.Gemiddelde inkoopprijs (Gip)...........................................................................................................8
16.6.Minimumwaarderingsregel.....................................................................................................................8
16.6.1.Minimumwaarderingsregel..............................................................................................................8
16.6.2.Impairment.......................................................................................................................................8
16.7.Vaste activa..............................................................................................................................................8
16.7.1.Lineaire afschrijvingen......................................................................................................................8
16.7.2.Degressieve afschrijving...................................................................................................................8
9.Beoordeling financiële structuur......................................................................................................................9
9.1.Ratio analyse.............................................................................................................................................9
9.2.Rentabiliteitskengetallen...........................................................................................................................9
, 9.2.1.Brutowinstmarge................................................................................................................................9
9.2.1.Rentabiliteit van het totaal in de onderneming geïnvesteerde vermogen..........................................9
9.2.2.Rentabiliteit eigen vermogen.............................................................................................................9
9.2.3.Rentabiliteit vreemd vermogen........................................................................................................10
9.2.4.Financieel risico................................................................................................................................10
9.2.5.Dupont chart....................................................................................................................................10
9.2.6.Debt ratio.........................................................................................................................................10
9.2.7.Rente dekkingsfactor........................................................................................................................10
9.3.Solvabiliteitskengetallen..........................................................................................................................10
9.3.1.Weerstandsvermogen.......................................................................................................................10
9.4.Liquiditeitskengetallen............................................................................................................................11
9.4.1.Liquiditeitsbegroting.........................................................................................................................11
9.4.2.Statische liquiditeit...........................................................................................................................11
9.4.3.Netto werkkapitaal...........................................................................................................................11
9.4.4.Current ratio.....................................................................................................................................11
9.4.5.Quick Ratio.......................................................................................................................................11
9.4.6.Equip total asset ratio.......................................................................................................................11
17.Kasstroomoverzicht......................................................................................................................................13
18. Concernverslaggeving..................................................................................................................................14
18.1. Kapitaalbelangen..................................................................................................................................14
18.1.1. Waardering beleggingen................................................................................................................14
18.2. Consolidatie..........................................................................................................................................15
18.2.1. Geconsolideerde jaarrekening.......................................................................................................15
Meerkeuzevragen, samengevat.........................................................................................................................17
Hoofdstuk 15.................................................................................................................................................17
Hoofdstuk 16.................................................................................................................................................17
Hoofdstuk 9...................................................................................................................................................17
Hoofdstuk 17.................................................................................................................................................18
Hoofdstuk 18.................................................................................................................................................18
Uitwerkingen vragen uit het boek.....................................................................................................................19
Hoofdstuk 9...................................................................................................................................................19
Vraag V9.10...............................................................................................................................................19
Hoofdstuk 15.................................................................................................................................................20
Vraag 15.2.................................................................................................................................................20
Vraag 15.3.................................................................................................................................................20
Hoofdstuk 16.................................................................................................................................................23
V16.1.........................................................................................................................................................23
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