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Après un chapitre introductif, la partie 1 s’attache au contenu des comptes annuels individuels (non consolidés) établis selon le modèle complet, abrégé ou micro et au tableau de flux de trésorerie. La partie 2 traite l’analyse des comptes annuels individuels par la méthode des ratios et son interprétation. La partie 3 sonde les comptes consolidés et le tableau de flux de trésorerie consolidé des sociétés non cotées en bourse, établis selon le droit des sociétés. La partie 4 analyse les comptes consolidés des sociétés cotées en bourse établis selon les normes internationales IAS/IFRS. Enfin, la partie 5 aborde la question de la défaillance d’entreprise et propose des modèles quantitatifs de diagnostic financier visant sa détection précoce.

Comptabilité --- Analyse financière --- États financiers. --- Information financière --- Normes comptables --- Normes comptables internationales --- Sociétés --- Entreprises --- Droit --- Belgique --- cash flow --- rapport d'activité --- financement de l'entreprise --- droit des sociétés --- valeur boursière --- trhová kapitalizácia --- берзанска вредност --- wartość giełdowa --- tržišna kapitalizacija --- kursværdi --- χρηματιστηριακή αξία --- tirgus kapitalizācija --- beurswaarde --- turu kapitalisatsioon --- caipitliú margaidh --- börsvärde --- tržna vrednost podjetja --- market capitalisation --- пазарна капитализација --- kapitalizim i tregut --- valor bursátil --- piaci kapitalizáció --- пазарна капитализация --- rinkos kapitalizacija --- tržní kapitalizace --- valori cotate la bursă --- valore di borsa --- markkina-arvo --- Börsenkapitalisierung --- valores cotados na bolsa --- kapitalizzazzjoni tas-suq --- børspapir --- valutazzjoni tas-suq --- piaci tőkeérték --- capitalização de mercado --- részvények tőkepiaci értéke --- effectieve waarde --- aktsia turuhind --- valoración bursátil --- Börsenwert der Aktie --- trh SPP --- Börsenwert eines Unternehmens --- marktwaarde --- пазарна вредност на акциите --- titoli quotati in borsa --- pörssiarvo --- capitalizzazione di borsa --- tržna kapitalizacija --- market capitalization --- markedskapitalisering --- capitalização bolsista --- evaluarea pieței --- tőzsdei kapitalizáció --- rinkos vertė --- aktievärdering --- MCAP --- capitalizare bursieră --- capitalizzazione di mercato --- capitalisation boursière --- capitalização na bolsa --- børsværdi --- tirgus vērtēšana --- tržišna vrijednost --- пазарна оценка --- market cap --- trhové ocenenie --- capitalización bursátil --- PAK tas-suq --- kapitalizacja rynkowa --- marktkapitalisatie --- beurseffecten --- PAKS --- valutazione di mercato --- beurskapitalisatie --- pravo družb --- dlí na gcuideachtaí --- právo společností --- dritt soċjetarju --- diritto delle società --- právo obchodných spoločností --- Derecho de sociedades --- direito das sociedades comerciais --- uzņēmējsabiedrības likums --- pravo trgovačkih društava --- company law --- associationsrätt --- e drejtë e shoqërive tregtare --- äriühinguõigus --- prawo o spółkach --- yhtiöoikeus --- право на трговско друштво --- selskabsret --- Gesellschaftsrecht --- εταιρικό δίκαιο --- társasági jog --- vennootschapsrecht --- право на сдружения --- bendrovių teisė --- право трговачких друштава --- dreptul societăților comerciale --- diritto aziendale --- direito das empresas --- право на трговските друштва --- bolagsrätt --- Δίκαιο των εταιριών --- diritto societario --- ondernemingsrecht --- įmonių įstatymas --- droit des entreprises --- bendrovių įstatymas --- uzņēmējsabiedrības tiesības --- Δίκαιο των επιχειρήσεων --- видови трговски друштва --- Unternehmensfinanzierung --- virksomhedsfinansiering --- corporate finance --- finansiering av företag --- финансирање предузећа --- finansowanie przedsiębiorstw --- financiamento da empresa --- maoiniúchán corparáideach --- yrityksen rahoitus --- financování podniku --- bedrijfsfinanciering --- vállalati pénzügyek --- financiranje podjetja --- finanziamento dell'impresa --- financiranje poduzeća --- χρηματοδότηση της επιχείρησης --- finanțarea întreprinderii --- įmonių finansai --- podnikové financie --- корпоративни финансии --- shërbime financiare për shoqëritë e mëdha tregtare --- ettevõtte rahastamine --- uzņēmuma finanses --- financiación de la empresa --- корпоративни финанси --- finanzi korporattivi --- korporativní finance --- podnikové finance --- vállalkozás finanszírozása --- финансирање на трговското друштво --- finance právnických osob --- tevékenységi jelentés --- izvješće o radu --- raport vjetor --- activity report --- годишњи извештај --- toimintakertomus --- raport de activitate --- správa o činnosti --- veiklos ataskaita --- aktivitetsrapport --- poročilo o dejavnosti --- relatório de atividade --- tuarascáil ar ghníomhaíochtaí --- sprawozdanie z działalności --- Tätigkeitsbericht --- έκθεση δραστηριοτήτων --- informe de actividad --- darbības pārskats --- verslag over de werkzaamheden --- relazione d'attività --- годишен извештај --- verksamhetsberättelse --- zpráva o činnosti --- rapport tal-attività --- tegevusaruanne --- доклад за дейността --- annual report --- Tätigkeitsbericht (EU) --- informe anual --- výročná správa --- jährlicher Tätigkeitsbericht --- výročná správa o činnosti --- relatório anual de atividades --- zpráva o činnosti (EU) --- intézményi beszámoló --- rapport tal-attivitajiet (UE) --- raport menaxhimi --- godišnje izvješće --- verslag over de werkzaamheden (EU) --- éves tevékenységi jelentés --- výroční zpráva --- årlig aktivitetsrapport --- ετήσια έκθεση --- менаџерски извештај --- raport anual --- overzicht van activiteiten --- έκθεση δραστηριοτήτων (ΕΕ) --- årsberättelse --- verksamhetsberättelse (EU) --- rapport annwali tal-attività --- aastaaruanne --- raportul anual de activitate --- rapport annuel d'activité --- aktivitetsrapport (EU) --- godišnje izvješće o radu --- godišnji izvještaj --- poslovno izvješće --- årlig verksamhetsrapport --- доклад за дейността (ЕС) --- vadovybės ataskaita --- darbības pārskats (ES) --- årsberetning --- rapport d’activité (UE) --- relatório de atividades (UE) --- gada darbības pārskats --- metinė veiklos ataskaita --- tuarascáil bhliantúil ar ghníomhaíochtaí --- éves jelentés --- Gesamtbericht --- administratīvs akts --- годишен отчет за дейността --- výroční hodnocení --- tegevusaruanne (EL) --- vuosikertomus --- годишен доклад --- metinė ataskaita --- výroční zpráva o činnosti --- poslovno poročilo --- sprawozdanie z działalności (UE) --- ετησια εκθεση δραστηριοτητων --- Toimintakertomus (EU) --- management report --- raport de activitate (UE) --- roczne sprawozdanie z działalności --- relatório anual --- správa o činnosti (EÚ) --- activity report (EU) --- letno poročilo o dejavnostih --- memoria de institución --- veiklos ataskaita (ES) --- relatório de actividade --- jaarverslag --- riadiaca správa --- raport managerial --- Jahresbericht --- vuotuinen toimintakertomus --- rapport annuel --- izvješće o radu (EU) --- informe anual de actividades --- relazione annuale di attività --- tevékenységi jelentés (EU) --- AAR --- relazione di attività (UE) --- jaarlijks activiteitenverslag --- IAA --- gada pārskats --- RAA --- aasta tegevusaruanne --- rapport annwali --- poročilo o dejavnosti (EU) --- annual activity report --- relazione annuale --- informe de actividad (UE) --- Cashflow --- оптек на пари --- fluxo de tesouraria --- паричен поток --- kassavirta --- rahavoog --- pinigų srautas --- betalningsflöde --- cashflow --- fluss tal-flus --- denarni tok --- flux de numerar --- novčani tijek --- cash-flow --- ταμειακή ροή --- новчани ток --- naudas plūsma --- fluks monetar --- cash flow per azione --- flusso di cassa --- beneficio neto y amortización --- löpande inkomster --- activo líquido --- peněžní tok --- margem bruta de autofinanciamento --- flusso di tesoreria --- löpande utgifter --- flux de trésorerie --- hotovostní toky --- готовински оптек --- tok hotovosti --- паричен тек --- εισροή-εκροή πόρων --- skillnaden mellan företagets --- margen bruto de financiación --- verfügbar erarbeitete Mittel --- прилив и одлив на пари --- pénzforgalmi egyenleg --- fluxo de caixa --- Bruttoertragsziffer --- Kapitalfluss aus Umsatz --- marge brute d'autofinancement --- готовинско плаќање --- готовински промет --- Bruttospanne der Eigenfinanzierung --- flujo de caja --- margine lordo di autofinanziamento --- Financial law --- financiën --- financiële analyse --- Belgium --- Investment analysis --- Corporation law --- Businessenterprises --- Accounting --- Law and legislation --- États financiers --- sreabhadh airgid --- valeur boursière --- rapport d'activité --- droit des sociétés