Informations du cours

Financial reporting constitutes the basis of the economic decision-making process. This course focuses on the presentation, analysis and interpretation of financial statements information and provides a user perspective on the purpose of financial reporting. The main objective is to equip our students with the necessary skills to use financial reports for decision-making process. The course is structured in three main parts: 1) Financial statements presentation 2) Conceptual and regulatory framework; 3) Financial ratios analysis & interpretation. The first part is designed to explain the main structure and use of company’s financial statements: Balance Sheet, Income Statement, Cash-Flow Statement; Statements of Shareholders' Equity and Notes. The second part presents fundamental concepts for financial reporting as well as accounting laws, regulations, rules and standards applicable in Switzerland and at international level. The third part deepens on the knowledge and interpretation of financial ratios computed on the basis of financial statements.