Advanced Financial Analysis and Accounting - MBA8714A
Infos-Eng11(Prof: Michel Blanchette)

March 16, 2011

• Optional reading
  • Blanchette, M., Racicot, F.E. and J.Y. Girard. The Effects of IFRS on Financial Ratios: Early Evidence in Canada. Research Report sponsored by CGA Canada: Mach 2011.
  • Highlights
  • Report

March 15, 2011

• Simulations and discussions of assignments (written reports) will take place at the next course. Here are some excerpts of assignments (ratio analyses and forecasts) and selected financial statements. You should print and read them in preparation for the next course.
  • Metro
    • Financial statements
    • Assignment
  • Quebecor
    • Financial statements
    • Assignment
  • Please let me know if you find any error in the links above. Thank you.

March 1, 2011

• Optional reading: Critical Perspectives on the Implementation of IFRS in Canada (from Journal of Global Business Administration, Janvier 2011, Volume 3, No. 1)

February 10, 2011

• Slides of Part 3 and 4
• List of selected financial statements for the term assignment

February 1st, 2011

• Optional reading on Ratios and related tools

January 25, 2011

• Following the first course

  • Diagrams on relationships between financial statements
    • Links between statements
    • Same with colors
    • Comprehensive income and OCI with three adjustments
  • Optional homework to submit no later than February 2

• Preparation for Part 2

  • Slides of Part 2
  • Individual preparation about financial statements of Cascades (see slide #25) :
    • For each accounting practice indicated on page 9 of the Course outline (starting with "Revenues") :
      1) Identify the related items in the financial statements (names + amounts)
      2) Identify the related accounting policies when applicable
      3) Identify the accompanying notes when available
      4) Think about their potential impact on basic ratios
    • Important : take note of the sources (pages) as we will refer to this information at the next course
    • This work doesn't require to understand the accounting practices but only to identify information
    • You don't need to submit this work, but make sure you bring it at the next course
  • To print:
    • Example of presentation without short-term
    • Example of finance lease

January 12, 2011

• Slides of Part 1

January 10, 2011

• Bonjour, welcome
• I will use this Website to communicate with students of the course MBA8714A during Winter 2011
• Here is the preparatory work for course #1 scheduled January 15:
  • Print and read the Course outline
  • Take note of the schedule
  • Prepare course #1:
    • Read the important readings of Part 1 (Introduction to financial analysis and foundations of accounting information) in the basic textbook (see Course outline p.8)
    • Get a copy of the financial statements of Cascades inc. for the year ended December 31st 2009
      ... by printing the 2009 annual financial statements of Cascades inc. from www.sedar.com
      ... by printing page 64 to 105 of the 2009 Annual Report of Cascades inc. from www.cascades.com
      ... or by ordering a hard-copy of the 2009 Annual Report of Cascades inc. from www.cascades.com
• Do not hesitate to contact me for any question about the course or the website (michel.blanchette@uqo.ca)
• Comments and suggestions are welcome
• Bonne session!

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