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CEA CAPA Partner Institution:SKEMA Business School
Location:French Riviera: Antibes, France
Primary Subject Area: Finance
Instruction in:English
Course Code:BUS 3852
Transcript Source:Partner Institution
Course Details:Level 300
Recommended Semester Credits:3
Contact Hours:45
DESCRIPTION
This course provides an in-depth understanding of accounting principles and their critical role in financial management and business analytics. Students will learn how to interpret financial statements accurately, understand the underlying accounting frameworks, and analyze the impact of accounting choices on managerial decisions and performance evaluation.
Special emphasis is placed on revenue recognition, performance obligations, consolidation, goodwill, impairment testing, R&D capitalization, deferred taxation, share-based payments, and segment reporting. The course is designed for 4th-year BBA students specializing in Corporate Finance with limited prior accounting exposure. By the end of the course, students will be able to analyze financial statements with a strong grasp of accounting frameworks, comparability issues, and managerial implications, preparing them for corporate finance roles that rely on accurate financial analysis rather than investment or market risk decisions.