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Financiële rapportering & analyse samenvatting Handelswetenschappen $6.97
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  3. Katholieke Universiteit Leuven (KU Leuven)
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  7. Financiële rapportering en analyse

Summary

Financiële rapportering & analyse samenvatting Handelswetenschappen

2 reviews
 393 views  15 purchases
  • Course
  • Financiële rapportering en analyse
  • Institution
  • Katholieke Universiteit Leuven (KU Leuven)

Bij deze een samenvatting van Financiële rapportering & Analyse. Persoonlijk behaalde score: 19/20. Deze samenvatting is gemaakt door 2 studenten die elke les aanwezig zijn geweest. We hebben ieder een andere docent, d.w.z dat we notities en slides van 2 verschillende docenten boek in deze samenv...

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Last document update: 6 year ago

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Document information

  • May 15, 2018
  • May 28, 2018
  • 143
  • 2017/2018
  • Summary

Subjects

  • financieel
  • analyse
  • rapportering
  • financiële analyse
  • rapporteren
  • financiele financieel analyse rapportering
  • financiële rapportering analyse

Written for

  • Katholieke Universiteit Leuven (KU Leuven)
  • Handelswetenschappen
  • Financiële rapportering en analyse
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By: boo1234 • 4 year ago

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By: davidshyirambere • 5 year ago

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Financiële Rapportering en Analyse




1

,Inhoudsopgave
1 Studie van de Jaarrekening ...................................................................................................................................... 4
1.1 Boekhoudprincipes ....................................................................................................................................... 4
Inleiding ................................................................................................................................................... 4
Basisbeginselen boekhouding .................................................................................................................. 6
1.2 Jaarrekening ................................................................................................................................................ 11
Wat is een jaarrekening? ........................................................................................................................ 11
....................................................................................................................................................................... 13
Openbaarmaking jaarrekening ............................................................................................................... 13
Wie moet jaarrekening neerleggen? ....................................................................................................... 13
Hoe jaarrekening neerleggen?................................................................................................................ 13
Wat moet worden neergelegd?............................................................................................................... 14
Wanneer jaarrekening neerleggen? ........................................................................................................ 15
Sancties .................................................................................................................................................. 15
Controles................................................................................................................................................ 16
Verbeterde neerlegging ..................................................................................................................... 16
Bijzonderheden ................................................................................................................................. 16
Jaarrekeninginformatie opvragen ...................................................................................................... 16
1.3 Studie van de jaarrekening .......................................................................................................................... 17
Financiële vaste activa ........................................................................................................................... 17
Stappenplan voor opstellen van rubriek FVA ........................................................................................ 18
2 Analyse van de jaarrekening .............................................................................................................................. 21
2.1 Inleiding ...................................................................................................................................................... 21
Doelstelling analyse jaarrekening .......................................................................................................... 21
Relevantie analyse van de jaarrekening ................................................................................................. 22
Analysetechnieken ................................................................................................................................. 22
2.2 Voorbereidende fase ................................................................................................................................... 24
Aandachtspunten in voorbereidende fase .............................................................................................. 24
De jaarrekening: een eerste screening .................................................................................................... 25
Herwerking van balans en RR ............................................................................................................... 26
Basisregels ‘financiële gezondheid’....................................................................................................... 27
2.3 Liquiditeit ................................................................................................................................................... 28
Inleiding ................................................................................................................................................. 28
Nettobedrijfskapitaal.............................................................................................................................. 29
Behoefte aan nettobedrijfskapitaal ......................................................................................................... 33
Nettothesaurie ........................................................................................................................................ 35
Liquiditeitsratio’s ................................................................................................................................... 41
Current ratio ........................................................................................................................................... 41
Acid test ratio of quick ratio .................................................................................................................. 42
Voorraadrotatie en gemiddelde opslagduur ........................................................................................... 43
Aantal dagen klantenkrediet .................................................................................................................. 47
Aantal dagen leverancierskrediet ...................................................................................................... 49
Kascyclus .......................................................................................................................................... 51
Oefeningen........................................................................................................................................ 53


2

, 2.4 Kasstroomanalyse ....................................................................................................................................... 55
Inleiding ................................................................................................................................................. 55
Omschrijving ......................................................................................................................................... 55
Doel kasstroomanalyse .......................................................................................................................... 55
Begrippen en definities .......................................................................................................................... 57
Berekeningsmethoden kasstromen ......................................................................................................... 58
Berekening operationele kasstroom ....................................................................................................... 59
Berekening investeringsstroom .............................................................................................................. 70
Berekening financieringsstroom ............................................................................................................ 74
Berekening reële kasstroom ................................................................................................................... 76
2.5 Rendabiliteit................................................................................................................................................ 78
Inleiding rendabiliteit ............................................................................................................................. 78
Rendabiliteit van commerciële activiteiten ............................................................................................ 79
Rendabiliteit van investeringen .............................................................................................................. 82
Rendabiliteit van eigen vermogen ......................................................................................................... 87
Financiële gezondheid onderneming ..................................................................................................... 88
2.6 Toegevoegde waarde .................................................................................................................................. 90
Bruto toegevoegde waarde volgens oorsprong ...................................................................................... 90
Bruto toegevoegde waarde volgens aanwending ................................................................................... 92
Bruto toegevoegde waarde en personeel ................................................................................................ 95
2.7 Solvabiliteit ................................................................................................................................................. 96
Financiële onafhankelijkheid ................................................................................................................. 98
Financieringsstabiliteit ......................................................................................................................... 102
Zelffinancieringsgraad ......................................................................................................................... 103
Aflossingscapaciteit financieel vreemd vermogen ............................................................................... 104
Rechten en plichten uit balans ............................................................................................................. 105
Financiële hefboom ............................................................................................................................. 106
3 Consolidatie ........................................................................................................................................................ 116
3.1 Inleiding .................................................................................................................................................... 116
3.2 Financiële vaste activa .............................................................................................................................. 120
3.3 Belgsiche consolisatiebepalingen ............................................................................................................. 124
Controle- versus belangenpercentage .................................................................................................. 129
4 Controleverslag .................................................................................................................................................. 136
4.1 Jaarverslag ................................................................................................................................................ 136
4.2 Controle van jaarverslag ........................................................................................................................... 136
4. IFRS ............................................................................................................................................................... 139
Toepassing: IFRS in Europa ................................................................................................................................ 140
Toepassing: goedkeuringsprocedure .................................................................................................................... 140
Toepassing: België .............................................................................................................................................. 141
IFRS en consolidatie ............................................................................................................................................ 143
Gevolgen en invloed van IFRS op jaarrekening .................................................................................................. 143




3

, 1 Studie van de Jaarrekening
1.1 Boekhoudprincipes
Inleiding
Accounting is the language of business.
Accounting is het proces van identificeren, registreren, ordenen, samenvatten en rapporteren van
economische informatie over een economische entiteit aan externe beslissingsnemers.




● Financieel accounting VS management accounting




● Stakeholders
De jaarrekening is het eindproduct van de algemene boekhouding. Het is een financieel rapport dat de
onderneming periodiek ter beschikking stelt van externe gebruikers: stakeholders.




● Kapitaalverstrekkers en hun informatiebehoeften




4

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