Study programme 2025-2026Français
Financial Statements Analysis and Introduction to International Standards
Programme component of Master's in Management (MONS) (day schedule) à la Warocqué School of Business and Economics

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-M1-SCIGES-101-MCompulsory UECOMBLE KarinW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat

    Language
    of instruction
    Language
    of assessment
    HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
      0000055.00

      AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting

      Integrated test : there will be no assessment for each AA but a single assessment for the UE.
      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.
      • Professionally communicate and present original work both orally and in writing.
        • Conduct scientific reasoning on complex or innovative management issues.
        • 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.
      • Act in an international and multicultural context.
        • Assimilate the components of the social and economic environment of a company.
        • Communicate and interact in a clear and structured manner, orally and in writing in at least one other language other than French, on issues, analyses and projects.
        • Demonstrate an open mind and adaption.
      • 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.
        • Listen to team members and encourage expressing a shared opinion. Accept and discuss a different point of view than theirs.
        • Plan activities so as to best utilise the time available.
      • 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.
      • Be independent and regularly adapt to new contexts.
        • Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
        • Assess their practices and be able to question it.
      • Understand interactions between companies and their socio-economic environments.
        • Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
        • Assimilate the components of the social and economic environment of a company.
        • Mobilise the methods and management support tools in changing contexts.

      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

      UE Content: description and pedagogical relevance

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

      Prior Experience

      Solid accounting basis

      Type(s) and mode(s) of Q1 UE assessment

      • Written examination - Remote
      • Production (written work, report, essay, collection, product, etc.) - To be submitted online
      • Oral examination - Face-to-face
      • Oral presentation - Face-to-face
      • Seminar participation - Remote
      • Graded assignment(s) - Remote

      Q1 UE Assessment Comments

      NA

      Type(s) and mode(s) of Q1 UE resit assessment (BAB1)

      • N/A - Néant

      Q1 UE Resit Assessment Comments (BAB1)

      NA

      Type(s) and mode(s) of Q3 UE assessment

      • Written examination - Face-to-face

      Q3 UE Assessment Comments

      NA

      (*) 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 dernière mise à jour de la fiche ECTS par l'enseignant : 16/04/2025
      Date de dernière génération automatique de la page : 14/03/2026
      20, place du Parc, B7000 Mons - Belgique
      Tél: +32 (0)65 373111
      Courriel: info.mons@umons.ac.be