Study programme 2020-2021Français
Financial Statements Analysis and Introduction to International Standards
Programme component of Master's in Business Engineering à la Warocqué School of Business and Economics

Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what special Covid-19 assessment methods are possibly planned for the end of Q3

CodeTypeHead of UE Department’s
contact details
UW-M1-IGGEST-003-MCompulsory UECOMBLE KarinW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • COMBLE Karin

of instruction
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Anglais
Anglais151500044.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-COGE-037Financial Statements Analysis and Introduction to International Standards1515000Q1100.00%
Programme component

Objectives of Programme's Learning Outcomes

  • Mobilise expertise in at least one area of management.
    • Master the principal decision-making processes of a company.
    • Mobilise acquired skills in a specific professional environment.
    • Contribute to the development of innovative tools and solutions.
  • Professionally communicate and present original work both orally and in writing.
    • Communicate and interact in a clear and structured manner, orally and in writing, on issues, analyses and projects.
    • Present and structure data in a clear, precise, neutral, and non-oriented way.
  • Collaborate within a team and exercise leadership.
    • Contribute to the coordination and animation of a team, by putting in place the most effective means of collaboration in a given situation.
  • In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
    • Integrate highly specialised knowledge in different fields of management.
    • Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
    • Contribute to the implementation of innovative projects.
  • Be independent and regularly adapt to new contexts.
    • Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
  • Adopt a scientific approach of analysis and reasoning.
    • Master the different steps and methods to carry out research on complex or innovative management issues.
  • Develop innovative strategies.
    • Mobilise the methods and management support tools in changing contexts.
    • Master the principal decision-making processes of a company.
    • Innovate in the development of methodologies and tools for analysis and decision-making in management.
  • Integrate scientific and technological processes.
    • Master highly specialised skills in certain areas of management, including the management of production and logistics.
    • Identify, model and analyse real and complex problems in management sciences.
    • Model, analyse and optimise the internal logistics of a production and distribution system.
    • Assimilate the components of the social and economic environment of a company.
    • Demonstrate an open mind and adaption.

Learning Outcomes of UE

To understand, to interpret, to analyze and to be able to prepare the financial information and the official reports of an international group

Content of UE

Ratios, IAS, IFRS, Cash flox statements, consolidation, financial markets regulation

Prior Experience

Solid accounting basis

Type of Assessment for UE in Q1

  • Presentation and/or works
  • Oral examination
  • Written examination
  • Graded tests
  • eTest

Q1 UE Assessment Comments

Not applicable

Type of Assessment for UE in Q3

  • Oral examination
  • Written examination
  • eTest

Q3 UE Assessment Comments

Not applicable

Type of Resit Assessment for UE in Q1 (BAB1)

  • N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
  • Cours magistraux
  • Conférences
  • Travaux pratiques
  • Travaux de laboratoire
  • Exercices de création et recherche en atelier
  • Projet sur ordinateur
  • Etudes de cas

Mode of delivery

AAMode of delivery
  • Face to face
  • From a distance
  • Mixed

Required Reading


Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-COGE-037Not applicable

Recommended Reading


Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-COGE-037Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-COGE-037Not applicable

Grade Deferrals of AAs from one year to the next

AAGrade Deferrals of AAs from one year to the next
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term
Date de génération : 09/07/2021
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111