2: Accounting and Financial Statements analysis

  • Introduction to accounting framework
  • Role and purpose of financial statements
  • Accounting for financial instruments (I-introduction)
  • Accounting for financial instruments (II-fair value and hedge accounting)
  • Specific accounting issues
    • Inventory
    • Broker accounts
    • Futures and forwards
    • Provisions
    • Emissions trading
  • Role of internal audit
  • Sources of assurance : external audit, internal audit, management
  • Future developments

 

  • Professor: Professor Franck Missonnier-Piera

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