Externe verslaglegging
Vembec51
Inhoud
15.Externe verslaglegging...................................................................................................................................4
15.1.Publicatieplicht........................................................................................................................................4
15.1.1.Vereisten van een jaarverslag...........................................................................................................4
15.2.Product & periode matching...................................................................................................................5
15.2.1.Product matching.............................................................................................................................5
15.2.2.Period matching...............................................................................................................................5
15.2.3.Betere keuze?...................................................................................................................................5
15.3.Voorzichtigheidsprincipe.........................................................................................................................5
15.4.Directie verslag........................................................................................................................................5
15.5.Overige gegevens....................................................................................................................................5
16.De Jaarrekening nader bekeken.....................................................................................................................6
16.1.Balans......................................................................................................................................................6
16.2.Resultatenrekening..................................................................................................................................6
16.2.1.Categorale resultatenrekening..........................................................................................................6
16.2.2.Functionele resultatenrekening........................................................................................................6
16.3.Completed contract method & Percentage of completion method.........................................................7
16.3.1.Completed contract methode..........................................................................................................7
16.3.2.Percentage of completion................................................................................................................7
16.4.Winstbepaling..........................................................................................................................................7
16.4.1.Historisch kostenstelsel....................................................................................................................7
16.5.FIFO, LIFO en Gemiddelde Inkoopprijs....................................................................................................7
16.5.1.First in first out.................................................................................................................................7
16.5.2.Last in first out..................................................................................................................................7
16.5.3.Gemiddelde inkoopprijs (Gip)...........................................................................................................8
16.6.Minimumwaarderingsregel.....................................................................................................................8
16.6.1.Minimumwaarderingsregel..............................................................................................................8
16.6.2.Impairment.......................................................................................................................................8
16.7.Vaste activa..............................................................................................................................................8
16.7.1.Lineaire afschrijvingen......................................................................................................................8
16.7.2.Degressieve afschrijving...................................................................................................................8
9.Beoordeling financiële structuur......................................................................................................................9
9.1.Ratio analyse.............................................................................................................................................9
9.2.Rentabiliteitskengetallen...........................................................................................................................9
, 9.2.1.Brutowinstmarge................................................................................................................................9
9.2.1.Rentabiliteit van het totaal in de onderneming geïnvesteerde vermogen..........................................9
9.2.2.Rentabiliteit eigen vermogen.............................................................................................................9
9.2.3.Rentabiliteit vreemd vermogen........................................................................................................10
9.2.4.Financieel risico................................................................................................................................10
9.2.5.Dupont chart....................................................................................................................................10
9.2.6.Debt ratio.........................................................................................................................................10
9.2.7.Rente dekkingsfactor........................................................................................................................10
9.3.Solvabiliteitskengetallen..........................................................................................................................10
9.3.1.Weerstandsvermogen.......................................................................................................................10
9.4.Liquiditeitskengetallen............................................................................................................................11
9.4.1.Liquiditeitsbegroting.........................................................................................................................11
9.4.2.Statische liquiditeit...........................................................................................................................11
9.4.3.Netto werkkapitaal...........................................................................................................................11
9.4.4.Current ratio.....................................................................................................................................11
9.4.5.Quick Ratio.......................................................................................................................................11
9.4.6.Equip total asset ratio.......................................................................................................................11
17.Kasstroomoverzicht......................................................................................................................................13
18. Concernverslaggeving..................................................................................................................................14
18.1. Kapitaalbelangen..................................................................................................................................14
18.1.1. Waardering beleggingen................................................................................................................14
18.2. Consolidatie..........................................................................................................................................15
18.2.1. Geconsolideerde jaarrekening.......................................................................................................15
Meerkeuzevragen, samengevat.........................................................................................................................17
Hoofdstuk 15.................................................................................................................................................17
Hoofdstuk 16.................................................................................................................................................17
Hoofdstuk 9...................................................................................................................................................17
Hoofdstuk 17.................................................................................................................................................18
Hoofdstuk 18.................................................................................................................................................18
Uitwerkingen vragen uit het boek.....................................................................................................................19
Hoofdstuk 9...................................................................................................................................................19
Vraag V9.10...............................................................................................................................................19
Hoofdstuk 15.................................................................................................................................................20
Vraag 15.2.................................................................................................................................................20
Vraag 15.3.................................................................................................................................................20
Hoofdstuk 16.................................................................................................................................................23
V16.1.........................................................................................................................................................23
2
Vembec51
Inhoud
15.Externe verslaglegging...................................................................................................................................4
15.1.Publicatieplicht........................................................................................................................................4
15.1.1.Vereisten van een jaarverslag...........................................................................................................4
15.2.Product & periode matching...................................................................................................................5
15.2.1.Product matching.............................................................................................................................5
15.2.2.Period matching...............................................................................................................................5
15.2.3.Betere keuze?...................................................................................................................................5
15.3.Voorzichtigheidsprincipe.........................................................................................................................5
15.4.Directie verslag........................................................................................................................................5
15.5.Overige gegevens....................................................................................................................................5
16.De Jaarrekening nader bekeken.....................................................................................................................6
16.1.Balans......................................................................................................................................................6
16.2.Resultatenrekening..................................................................................................................................6
16.2.1.Categorale resultatenrekening..........................................................................................................6
16.2.2.Functionele resultatenrekening........................................................................................................6
16.3.Completed contract method & Percentage of completion method.........................................................7
16.3.1.Completed contract methode..........................................................................................................7
16.3.2.Percentage of completion................................................................................................................7
16.4.Winstbepaling..........................................................................................................................................7
16.4.1.Historisch kostenstelsel....................................................................................................................7
16.5.FIFO, LIFO en Gemiddelde Inkoopprijs....................................................................................................7
16.5.1.First in first out.................................................................................................................................7
16.5.2.Last in first out..................................................................................................................................7
16.5.3.Gemiddelde inkoopprijs (Gip)...........................................................................................................8
16.6.Minimumwaarderingsregel.....................................................................................................................8
16.6.1.Minimumwaarderingsregel..............................................................................................................8
16.6.2.Impairment.......................................................................................................................................8
16.7.Vaste activa..............................................................................................................................................8
16.7.1.Lineaire afschrijvingen......................................................................................................................8
16.7.2.Degressieve afschrijving...................................................................................................................8
9.Beoordeling financiële structuur......................................................................................................................9
9.1.Ratio analyse.............................................................................................................................................9
9.2.Rentabiliteitskengetallen...........................................................................................................................9
, 9.2.1.Brutowinstmarge................................................................................................................................9
9.2.1.Rentabiliteit van het totaal in de onderneming geïnvesteerde vermogen..........................................9
9.2.2.Rentabiliteit eigen vermogen.............................................................................................................9
9.2.3.Rentabiliteit vreemd vermogen........................................................................................................10
9.2.4.Financieel risico................................................................................................................................10
9.2.5.Dupont chart....................................................................................................................................10
9.2.6.Debt ratio.........................................................................................................................................10
9.2.7.Rente dekkingsfactor........................................................................................................................10
9.3.Solvabiliteitskengetallen..........................................................................................................................10
9.3.1.Weerstandsvermogen.......................................................................................................................10
9.4.Liquiditeitskengetallen............................................................................................................................11
9.4.1.Liquiditeitsbegroting.........................................................................................................................11
9.4.2.Statische liquiditeit...........................................................................................................................11
9.4.3.Netto werkkapitaal...........................................................................................................................11
9.4.4.Current ratio.....................................................................................................................................11
9.4.5.Quick Ratio.......................................................................................................................................11
9.4.6.Equip total asset ratio.......................................................................................................................11
17.Kasstroomoverzicht......................................................................................................................................13
18. Concernverslaggeving..................................................................................................................................14
18.1. Kapitaalbelangen..................................................................................................................................14
18.1.1. Waardering beleggingen................................................................................................................14
18.2. Consolidatie..........................................................................................................................................15
18.2.1. Geconsolideerde jaarrekening.......................................................................................................15
Meerkeuzevragen, samengevat.........................................................................................................................17
Hoofdstuk 15.................................................................................................................................................17
Hoofdstuk 16.................................................................................................................................................17
Hoofdstuk 9...................................................................................................................................................17
Hoofdstuk 17.................................................................................................................................................18
Hoofdstuk 18.................................................................................................................................................18
Uitwerkingen vragen uit het boek.....................................................................................................................19
Hoofdstuk 9...................................................................................................................................................19
Vraag V9.10...............................................................................................................................................19
Hoofdstuk 15.................................................................................................................................................20
Vraag 15.2.................................................................................................................................................20
Vraag 15.3.................................................................................................................................................20
Hoofdstuk 16.................................................................................................................................................23
V16.1.........................................................................................................................................................23
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