Deze samenvatting is gebaseerd op mijn notities en de powerpoints van de lessen van schooljaar , het handboek “Financial accounting – Financiële rapportering” en het handboek “Analyseer de cijfers van je onderneming”. Vakcode: [HSH85b]. Mijn prof is Vicky Ghijselinck.
Interne & externe financiële verslaggeving
Prof: Vicky Ghijselinck 2023-2024
Deze samenvatting is gebaseerd op mijn notities en de powerpoints van de lessen van
schooljaar 2023-2024, het handboek “Financial accounting – Financiële rapportering” en het
handboek “Analyseer de cijfers van je onderneming”. Vakcode: [HSH85b]
1
,Inhoudsopgave
Deel 1a: Financial Accounting – Financiële Rapportering ..................................................................... 6
Hoofdstuk 1: Belgische boekhoudwetgeving ...................................................................................... 6
1.1 Inleiding ..................................................................................................................................... 6
1.2 De grondslagen waarop iedere boekhouding is gebaseerd ...................................................... 7
1.3 Het vastleggen van gebeurtenissen ........................................................................................ 10
1.4 De waardering ......................................................................................................................... 11
1.5 Rapportering............................................................................................................................ 12
Hoofdstuk 2: De balans ..................................................................................................................... 14
2.1 Activa ....................................................................................................................................... 15
2.2 Passiva ..................................................................................................................................... 15
2.3 De balans ................................................................................................................................. 16
2.4 Indeling van de balans in rubrieken ........................................................................................ 16
2.5 Vergelijking tussen Belgian GAAP en IAS/IFRS ........................................................................ 17
Hoofdstuk 3: De resultatenrekening ................................................................................................. 20
3.1 Commerciële activiteiten of bedrijfsactiviteiten ..................................................................... 20
3.2 Financiële activiteiten.............................................................................................................. 21
3.3 De resultatenrekening ............................................................................................................. 21
3.4 Vergelijking tussen Belgian GAAP en IAS/IFRS ........................................................................ 22
Hoofdstuk 4: Studie van de activa van de balans .............................................................................. 23
4.1 De oprichtingskosten ............................................................................................................... 23
4.2 Vaste Activa ............................................................................................................................. 25
4.3 Vlottende Activa ...................................................................................................................... 40
4.3.2 Voorraden en bestellingen in uitvoering .............................................................................. 41
4.3.3 Vorderingen op ten hoogste 1 jaar ...................................................................................... 45
4.3.4 Geldbeleggingen ................................................................................................................... 47
4.3.5 Liquide middelen .................................................................................................................. 49
4.3.6 Overlopende actiefrekeningen ............................................................................................. 50
Hoofdstuk 5: Studie van de passiva van de balans............................................................................ 52
5.1 Eigen vermogen ....................................................................................................................... 52
5.2 Voorzieningen en uitgestelde belastingen .............................................................................. 59
5.3 Schulden .................................................................................................................................. 62
Hoofdstuk 6: Studie van de resultatenrekening................................................................................ 66
6.1 Bedrijfswinst (Bedrijfsverlies) .................................................................................................. 66
6.2 Winst (Verlies) van het BJ vóór belasting ................................................................................ 67
6.3 Winst (Verlies) van het BJ ........................................................................................................ 68
2
, 6.4 Te bestemmen winst (verlies) van het BJ ................................................................................ 69
6.5 Resultaatverwerking ................................................................................................................ 69
6.6 Vergelijking tussen Belgian GAAP en IAS/IFRS ........................................................................ 69
Deel 1b: Financial Accounting – Analyse van de JR ............................................................................. 72
Hoofdstuk 1: De jaarrekening............................................................................................................ 72
1.1 Onderdelen (volledig model)................................................................................................... 72
1.2 Soorten JR ................................................................................................................................ 73
1.3 Openbaarmaking JR ................................................................................................................. 74
1.4 Wanneer JR neerleggen........................................................................................................... 79
2 Analyse van de JR ....................................................................................................................... 79
Hoofdstuk 2: De voorbereidende fase .............................................................................................. 81
2.1 Analysetechnieken .................................................................................................................. 81
2.2 Aandachtspunten .................................................................................................................... 81
2.2.1 Analyseren van de sector ..................................................................................................... 81
2.2.2 Analyseren van de achtergrond van de onderneming ......................................................... 82
2.3 De JR een eerste screening ...................................................................................................... 82
2.3.1 Eerste screening van de balans ............................................................................................ 82
2.3.2 Eerste screening van de RR .................................................................................................. 83
2.4 Herverwerking van de balans en de RR ................................................................................... 84
2.4.1 Herverwerking van de balans ............................................................................................... 84
2.4.2 Herverwerking van de RR ..................................................................................................... 84
2.5 Verticale en horizontale analyse ............................................................................................. 86
2.5.1 Verticale analyse .................................................................................................................. 86
2.5.2 Horizontale analyse .............................................................................................................. 87
2.5.3 Basisregels voor financiële gezondheid................................................................................ 88
Hoofdstuk 3: Liquiditeit ..................................................................................................................... 89
3.1 Maatstaven van liquiditeit....................................................................................................... 89
3.2 Nettobedrijfskapitaal (NBK = werkkapitaal) ............................................................................ 89
3.2.1 Betekenis NBK ...................................................................................................................... 90
3.2.2 Wijziging NBK........................................................................................................................ 90
3.2.3 Opmerkingen ........................................................................................................................ 91
3.3 Behoefte NBK (BBK)................................................................................................................. 91
3.3.1 Betekenis .............................................................................................................................. 91
3.3.2 Opmerkingen ........................................................................................................................ 91
3.4 Nettothesaurie ........................................................................................................................ 92
3.4.1 Betekenis verschillende situaties ......................................................................................... 92
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