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ACCOUNTING TRACK

ACCOUNTING TRACK. Anne-Mie Reheul (anne-mie.reheul@kuleuven.be) anne-mie.reheul@kuleuven.be. Program overview. PREPARERS. Financial reporting. USERS. PREPARERS: accounting regulation. Financial reporting. IFRS and group accounting - group accounting: consolidation techniques

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ACCOUNTING TRACK

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  1. ACCOUNTING TRACK Anne-Mie Reheul (anne-mie.reheul@kuleuven.be) anne-mie.reheul@kuleuven.be

  2. Program overview

  3. PREPARERS Financial reporting USERS

  4. PREPARERS: accounting regulation Financial reporting

  5. IFRS andgroup accounting - group accounting: consolidationtechniques - content IFRS (IAS 2, 11, 12, 16, 18-21, 23-24, 27-29, 31-40, IFRS 3, 5, 7) - comparison of the most important international accounting standards (IFRS - US GAAP – European law)

  6. Financial reporting Internalandexternal USERS

  7. Users • Advanced financial statement analysis • General frameworkforfirmvaluationcomprising different valuationmethods. Application of thegeneralframework in different settings (IPO, credit analysis, mergersandacquisitions). • Academicarticles on topics relatedto FSA: importance of FS quality, earningsquality, audit quality, …

  8. Users • Management Control andCostManagement Making use of theaccounting system : • to support decicion-making (pricing decisions, product-mix decisions) - to control managers (budgeting, financial PIs) - toachievecostreductions

  9. Master thesis Empiricalstudyabout, forinstance • The determinants of timeliness of financial reporting (+\- 20% of Belgiannonprofitsexceedthefiling deadline... ) • therelationbetweenenvironmentaluncertaintyandthe design of budgeting systems • The relationbetweenquality of financial reportingand access todebt

  10. Required prior knowledge • Financial accounting • Financial statement analysis • Management Accounting • (basics company law)

  11. Career options • Companies • Finance department: - preparing FS - preparing budgets & budgetary control - financial calculations • Bank sector • Credit analysis • Consulting firms (KPMG, E&Y, Deloitte, …) • Independent consultant

  12. Questions ? anne-mie.reheul@kuleuven.be

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