Course Contents CORPORATE FINANCIAL MANAGEMENT PROGRAM

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1 Course Contents CORPORATE FINANCIAL MANAGEMENT PROGRAM (IFAC) 2015 Program Director: Hélène Löning

2 INTRODUCTION WEEK IFAC - Corporate Financial Management

3 HEC Paris Corporate Financial Management (IFAC) Accounting Game Karen Guidée Accounting Game Overview & Learning Outcomes This 2-day seminar aims at: Kick-starting the year in a lively way, Getting to know each other and benefiting from other students experience, Enhancing oral presentation skills, Refreshing students memory with short/ready-to-use/high-level accounting sessions. Key Topics Understanding the IFRS framework Analyzing consolidated financial statements: o Components (statements and notes) o Specific disclosures to reflect material information and industry characteristics o Consolidation process Teaching Methods Mix of lectures, business cases and role-playing games drawn from recent financial news. Course Organization Course of 12 hours: 4 x 3 hours Prerequisites Accounting basics Grading Not applicable Professor s Short Bio Karen Guidée is a senior manager who has worked with Mazars for 8 years. She specializes in leading listed audits, and serves large groups operating internationally. She graduated from ESSEC in 2004 and spent 3 years in Mazars New York office. After a two-year experience in consulting with Bain & Company, she joined the Manufacturing & Resources practice in Mazars Paris office in 2009.

4 HEC Paris Corporate Financial Management (IFAC) Introduction to Team Dynamics Olivier Piazza Introduction to Team Dynamics Overview & Learning Outcomes This course is designed as a team building session enabling each student to connect with his classmates while having the opportunity to elaborate and clarify the shared goals and values of the newly forged team. The two-sessions program helps understand the mechanics of functional teams, providing students with the basics of a team-oriented mindset. Key Topics Team dynamics: Team building, stages of team development, shared goals setting, common rules and values, collective intelligence Facilitation skills: Collaborative spirit and workshops, business gamification Storytelling: visualize, share, communicate Positive psychology: emotions, success and well being / happiness at work Teaching Methods Experiential learning through a team building process Reflective analysis based on key analytical frameworks Course Organization Course of 6 hours: 2 x 3 hours Prerequisites None Grading Attendance is compulsory (Introduction week) Professor s Short Bio Olivier Piazza is an executive coach specialized in leadership development, team dynamics and change facilitation. Olivier currently teaches leadership, team dynamics and management at HEC Paris, Rouen Business School and Cergy Pontoise University where he is a co-director of the Executive Coaching Diploma. Previously, Olivier held various positions in diverse organisations, from sales rep, marketing manager, or advertiser to general manager, mainly in the healthcare publishing sector. This professional journey led him to discover and understand different business settings, from big multinationals to small French companies. He holds an Executive Coaching Master s Degree from Cergy Pontoise University, an Executive MBA from HEC Paris and is a graduate of the Nantes-Atlantic National College of Veterinary Medicine.

5 CORE COURSES IFAC - Corporate Financial Management

6 CORE COURSES IN ACCOUNTING IFAC - Corporate Financial Management

7 Comptabilité Financière Approfondie Overview & Learning Outcomes HEC Paris Corporate Financial Management (IFAC) Comptabilité Financière Approfondie Carine Boiteau & Christine Guerlain Des connaissances approfondies en comptabilité sont indispensables à l exercice de tous les métiers liés au conseil, à l audit ou au management financier. Ce cours a pour objectifs de permettre aux étudiants de la majeure : - de maîtriser les traitements comptables d opérations complexes, ainsi que les enjeux liés à ces techniques, - d acquérir un socle d expertises suffisamment solides pour comprendre et décrypter l information financière produite, - d appréhender les différentes dimensions de la politique comptable menée par l entreprise. Key Topics Module 1 : (C. Boiteau) : Il est consacré à un rappel des notions de base en comptabilité financière. En plus de la présentation de l organisation comptable, la familiarisation avec un logiciel (CIEL) est prévue. Le programme couvre l enregistrement des opérations courantes jusqu aux travaux d'inventaire (y compris des éléments de technique comptable approfondie comme la TVA, les opérations en monnaies étrangères ou les abandons de créance). Le cours souligne l impact des opérations comptables sur la présentation et l analyse des documents financiers de synthèse. Module 2 : (C. Guerlain) : Il traite des opérations complexes liées à la valorisation des immobilisations, aux politiques d amortissement et de provisionnement, à la gestion du portefeuille titres et des contrats long terme, ainsi que toutes les problématiques comptables et fiscales associées. Pour chaque thème abordé, le cours présente les sources de divergence entre les référentiels français et IFRS. Il met l accent sur les conséquences des choix comptables retenus par l entreprise dans l élaboration de ses états financiers. Teaching Methods L apprentissage de toutes ces notions se fait à partir de lectures, d études de cas et d exercices pratiques, qui doivent être préparés par les étudiants d une séance à l autre. Course Organization 2 x 18h = 36h avec un mélange de sessions de 3h et de 1.5h. Prerequisites Identiques aux pré-requis de la majeure. Grading La note finale est obtenue par la moyenne des 2 tests écrits (un par module) et tient compte de la participation en classe.

8 HEC Paris Corporate Financial Management (IFAC) Comptabilité Financière Approfondie Carine Boiteau & Christine Guerlain Professors Short Bio Carine BOITEAU, docteur en Sciences de Gestion (Université Paris Dauphine), est Maître de Conférences à l Université Paris Descartes où elle enseigne la comptabilité financière aux étudiants de la filière CCA (comptabilité, contrôle, audit). Elle a créé puis assuré la direction du diplôme de licence CSIC (contrôle et systèmes d informations comptables) pendant 8 ans et est membre du Conseil d Administration de l Université Paris Descartes. Elle enseigne par ailleurs à Dauphine (Magistère de Sciences de Gestion), à la Sorbonne Abu Dhabi (Master Banking and Finance & HR Management). Christine GUERLAIN, ESCP-EAP et expert-comptable diplômée, est professeur affilié au groupe HEC où elle enseigne la comptabilité financière aux étudiants des trois années de la Grande Ecole ainsi que des programmes mastères. Elle a assuré la direction du mastère spécialisé Audit pendant 7 ans et la majeure IFAC (Information Financière, Audit et Conseil) pendant 3 ans. Elle a reçu en 2003 et en 2010 le prix Vernimmen, qui récompense les qualités pédagogiques des meilleurs enseignants d HEC. Après 8 années d'audit au sein du cabinet Deloitte, elle a exercé ces 15 dernières années une activité d'enseignement, successivement à la CEGOS en formation professionnelle, à l'escp-eap puis à HEC. Elle a par ailleurs été lauréate du «Prix Caujolle» en 1986, désignant le meilleur mémoire d'expertise comptable de France.

9 International Accounting Frameworks Overview & Learning Outcomes HEC Paris Corporate Financial Management (IFAC) International Accounting Framework Christophe Marion At the end of the course, students should: Be aware of the major accounting frameworks around the world Know that frameworks evolve and might converge Understand the key concepts of IFRS conceptual framework Master the accounting treatment of some significant transactions in IFRS and US GAAP (and how they differ from French Gaap): pensions, leases, stock options, financial instruments and hedging Be convinced that IFRS is not about fair value Key Topics Topic 1: What is a conceptual framework? Topic 2: Key accounting principles in Fr, US, IFRS (and how they differ) Topic 3: Accounting for leases Topic 4: Accounting for pensions Topic 5: Accounting for stock options Topic 6: Accounting for financial instruments and hedging Topic 7: First time adoption of IFRS Topic 8: Financial reporting and disclosures Teaching Methods The course is based on many real life examples and financial statements. Keynote speaker invited to comment of world convergence in accounting. Case study. Course Organization Course of 24 hours: 8 x 3 hours Prerequisites Some knowledge of accounting (any framework) Grading Be on time, listen actively (questions are more than welcome. Be also prepared to answer some). Final test.

10 HEC Paris Corporate Financial Management (IFAC) International Accounting Framework Christophe Marion Professor s Short Bio H86, Christophe Marion has worked internationally (London, Paris, New York and West Africa) as an auditor. Expert comptable (French chartered accountant) since 1994, he worked for Mazars and PwC. He founded FinHarmony in 2001 and specializes in training and consulting.

11 HEC Paris Corporate Financial Management (IFAC) Group Financial Reporting Sophie de Oliveira Bretxa Group Financial Reporting Overview & Learning Outcomes This course aims at developing advanced skills required to interpret, analyze and prepare consolidated financial information according to international standards. At the end of the course you should be able to: prepare basic consolidated financial statements for a group, understand the main issues of the consolidation process, analyze and interpret consolidated statements, understand the conceptual difficulties which arise when consolidating the accounts of a group: calculation and impairment of goodwill, presentation of non controlling interest, consequences of a disposal of a subsidiary. Key Topics Group company reporting objectives The consolidation process Methods of consolidation : Full consolidation, Proportional integration, Equity method Accounting treatment for the acquisition of companies and determination of Goodwill. Purchase price allocation process and main issues Impairment tests on Intangibles and Goodwill Harmonization of group accounting policy and other adjustments to consolidated accounts Elimination of activity between group companies Accounting for Groups with foreign operations Accounting for Group tax adjustments and deferred taxation Teaching Methods Mix of lectures and short cases studies completed with real life business case studies in order to apply key concepts introduced in lectures. Course Organization Course of 24 hours: 8 x 3 hours Prerequisites Intermediate Financial Accounting

12 HEC Paris Corporate Financial Management (IFAC) Group Financial Reporting Sophie de Oliveira Bretxa Grading Your final grade in this course will be based on a midterm examination, and a final examination. For the final examination you will have to prepare consolidated financial statements according to IFRS standards. Professor s Short Bio Sophie de Oliveira Bretxa is an acknowledged specialist in consolidated accounts and IFRS standards. She has published a number of works, including " La Consolidation des Comptes" (published by Ellypse) and gives courses on consolidation and IFRS standards in a number of higher education establishments (HEC, Paris XII) and at Les Echos Formation. For 12 years, she was an authorized representative at Mazars, specializing in audit and the production of consolidated accounts. She then joined COGIS where she designed and supervised the development of the consolidation tool, KEOPS. Since 1 July 2008 she has been a partner at Denjean & Associés and head of the consolidation and IFRS department Her work includes: Assistance in the production of consolidated accounts in accordance with French standards and IFRS; Review of consolidation procedures and assistance in complex technical matters; Organization of consolidation seminars for groups; Implementation and adaptation of consolidation tools; Establishing procedures and producing consolidation guides and instructions; Audits of consolidated or individual accounts. Sophie de Oliveira Leite is Civil Engineer, Chartered Accountant & Auditor, and also graduated from HEC.

13 CORE COURSES IN FINANCE IFAC - Corporate Financial Management

14 Financial Analysis: From Economic Performance to Value Creation Overview & Learning Outcomes HEC Paris Corporate Financial Management (IFAC) Financial Analysis (cours en français) Franck Quentin Financial analysis is a key entry point for many activities such as strategic and financial advisory, investment, mergers and acquisitions. This course has been designed in this perspective and aims at explaining both the theoretical and practical aspects of (1) the approaches and indicators that are nowadays adopted to assess the economic performance of a company and (2) the links between economic performance and the company s value creation capabilities. Key Topics Topic 1: What are the key cornerstones for a profitable and valuable growth? Topic 2: How is value creation estimated? What are the links between economic performance and value creation? Topic 3: What are the key indicators of economic performance? How are they computed? What are the restatements to apply on the company s accounts? Topic 4: How the evolution of such indicators should be interpreted over time? How are all these indicators linked to each other? Teaching Methods Lectures, exercises and case studies Course Organization Course of 18 hours: 6 x 3 hours Prerequisites Notions of accounting and strategy Grading Final real case study in small group (50%): analysis of the consequences for a listed international group of a significant merger operation on its economic performance and value creation capabilities. Written test (50%): multiple-choice questions, open questions and exercises. Professor s Short Bio Franck Quentin has been teaching finance at HEC since Former ESCP Europe student and former director at Ernst & Young specialized in corporate valuation, he now manages a venture capital company dedicated to early stage development that he founded in 2009.

15 HEC Paris Corporate Financial Management (IFAC) Valuation & Transactions Péter Harbula & Christian Pajot Valuation & Transactions Overview & Learning Outcomes Valuation and Transactions seeks to provide students with a more in depth vision of financials valuation and how such techniques are used in different types of transactions (M&A, leveraged buy-outs etc ). Students will become more familiar with the DCF model and its pitfalls, discount rate computation, valuation using market references for company valuation, leveraged buy-out perspectives, financial modelling and M&A transactions. Key Topics Topic 1: Company, Strategic and Financial Analysis Topic 2: Valuation Techniques, Cost of Capital, Investment Decisions Topic 3: M&A transactions, Leveraged Buy Out (LBO) Transactions Teaching Methods A mix between corporate finance theory, in class exercises / case studies and homework assignment based on a case dedicated to financial modelling under MS Excel. Students should be prepared to work on multiple homework assignment case studies, in small groups, almost for every course. Course Organization Course of 24 hours: 8 x 3 hours Prerequisites Courses in accounting, financial analysis, and basic financial valuation skills Grading 10-15% class participation, 85% - 90% class problems and homework assignment. Professors Short Bio Péter Harbula (PhD Paris II Assas and MsC Budapest University of Economic Sciences in Business Administration) is the executive director of corporate finance of the Edenred Group (former Accor Services) and oversees in his role M&A transactions, joint venture creation, investment decisions and valuations. Prior to Edenred, Péter spent 8 years in Deloitte Finance s valuation and modelling group in Paris. Christian Pajot is the Partner in charge for Deloitte Finance s valuation and modelling practice. He has an experience of over 20 years in company valuation for various contexts, such as transactions, corporate reorganization, purchase price allocations and fairness opinions.

16 Practice of Short-Term Finance Part 1 Overview & Learning Outcomes HEC Paris Corporate Financial Management (IFAC) Practice of Short-Term Finance Part 1: Current Assets Management (12h) Louis Bollaert According to the CFO annual survey, capital management and long term financing make up 15% of the CFOs agenda which in turn means that current assets management make the other 85%! This should come at no surprise as current assets management is where Finance teams meet, interact and support the rest of the organization in the day to day life of the company. Current assets management is no less complex than capital management. Across jurisdictions it is reported that 50% of bankruptcies are the consequence of the poor management of current assets and amongst the above mentioned 50%, half again are the result of the bankruptcy of one or more customers of the company. The objective of this course will therefore be to provide you with keys to understand the prominent topics of current assets management by focusing on the working capital and the treasury management. We will also touch upon the international trade support that your finance teams should provide to your company. Following this course, you should be able to: understand the major hurdles of current assets management work out the working capital and short term financing needs of a company answer the following questions: - what s the optimum growth of any given company? - what s the optimum working capital of any given company? - should I increase the payment terms of my customers? - should I reduce my payment terms to my suppliers? - how should I decide to make credit to a customer? - how should I organize my relations with my bankers?. Key Topics Topic 1: working capital management (3 hours) Topic 2: trade credit and market tools (2 x 3 hours) Topic 3: safeguarding international trade (3 hours) Teaching Methods Visiting professors from firms (Euler Hermes) management will share their experience through theoretical and practical cases.

17 HEC Paris Corporate Financial Management (IFAC) Practice of Short-Term Finance Part 1: Current Assets Management (12h) Louis Bollaert Course Organization Part 1: Current Assets Management (L. Bollaert & Euler Hermès) Course of 12 hours: 4 x 3 hours Prerequisites Standard knowledge in accounting and finance Grading Final exam (1h30) Professor s Short Bio Louis Bollaert: HEC alumni (2004), I started my career as a consultant in a strategic consulting firm. Then I joined Bouygues Telecom as an internal auditor and as a case team leader. After this experience I worked as project manager on the Bbox project, which brought Bouygues telecom to become in a few months an Internet Provider. Finally, I had the opportunity to join Euler Hermes Teams, as Head of Product and Services within the Marketing Department. After 3 years of exciting projects and products launches, driven by the economic crisis, I decided to move to the Sales Teams, and I am currently in charge of the main brokers of the Company, dealing around 90% of the portfolio. My goals are retention of the policyholders, new business and profitability of the contracts, thanks to a team of account managers and Sales people.

18 Practice of Short-Term Finance Part 2 Overview & Learning Outcomes HEC Paris Corporate Financial Management (IFAC) Practice of Short-Term Finance Part 2: Treasury Management (12h) AFTE - Alain Vinay L objectif de ce cours est d introduire les différentes dimensions opérationnelles de la gestion de trésorerie dans une direction financière. A la fin de ce cours, les étudiants seront capables de comprendre les enjeux de la fonction et les problématiques liées aux placements et financements de trésorerie. Key Topics Topic 1 : Le métier de trésorier et ses enjeux : introduction à la gestion de trésorerie dans un groupe du CAC 40 Topic 2 : Connaître les techniques et les produits de financement court terme, réaliser les arbitrages ou comment assurer la liquidité à tout moment au moindre coût Topic 3 : Connaître les caractéristiques des instruments de placement court terme et effectuer des opérations sur le marché domestique Teaching Methods Alternance d exposés théoriques, d illustrations pratiques et d études de cas en petit groupe corrigés en séance. Course Organization Part 2: Treasury Management assurée par l AFTE 12 heures : 4 x 3 heures Grading Examen final hors séance (1h30) Professor s Short Bio Alain VINAY : Conseil-expert financier et formateur en organisation, gestion, finance, trésorerie. Avec un parcours de contrôleur de gestion, d auditeur interne, de Directeur financier et de Directeur du financement et de la trésorerie dans des entreprises industrielles et de services, Alain VINAY est aujourd hui consultant spécialisé en gestion de trésorerie. Il assiste de nombreuses entreprises dans la formation des équipes finance et dans la mise en place de systèmes de prévisions et de gestion de trésorerie. Partenaire d éditeurs de solutions pour la trésorerie d entreprise. Professeur en Gestion de trésorerie à La Sorbonne (Master 2), intervenant dans l Executive master finance d entreprise et marchés de capitaux pour Sciences-po Formation continue. Auteur de l ouvrage «Gérer ses excédents de trésorerie» aux Editions du CLET. Parcours universitaire : Licence Sciences Economiques & Gestion - Maîtrise de Mathématiques et Applications Fondamentales - DESS de Gestion, option finances.

19 CORE COURSES IN MANAGEMENT/STRATEGY IFAC - Corporate Financial Management

20 Strategic Management Accounting Overview & Learning Outcomes HEC Paris Corporate Financial Management (IFAC) Strategic Management Accounting Hélène Löning This course will be useful for those who would like to work as a business analyst or management controller in a company s Finance department, serving both as a «Business Partner» and co-owner of earnings with the CEO, as well as those who want to enter management & strategy consulting. Finance people in firms need a clear understanding of the strategic development of the profitability of the business in which they operate or that they analyse. The course embraces the posture of the internal perspective of managers and business analysts (finance department). The course will help you better understand the economic and strategic stakes for a variety of businesses and will introduce some concepts and frameworks to better understand these stakes. It is not primarily a technical course focused on tools, neither a course on costing systems although a good understanding of costing issues will be needed and developed along the course. Instead, the course introduces some cost and value management methods at work in the companies and applies the costing concepts to decision-making situations. At the end of the course you should be able to: - Diagnose the main characteristics of a company s business model in a specific industry: Who pays and what for? What is the cost structure that has been chosen? What do decisions about outsourcing and off shoring or not- entail? - Identify, for a given company, how it generates profitability: What is the business model? What triangle cost-value-profitability is at work? What management methods have been implemented to respond to the strategic choices? - Choose the relevant tools of analysis and conduct some relevant analysis for typical strategic decision-making situations. Key Topics Topic 1: Costing for business decisions - Product line (dropping or keeping a product in your range of products) - Outsourcing (make or buy) - Market segmentation and targeting best customers (Customer Profitability Analysis) - Pricing Some tools examples: direct/absorption costing; avoidable/unavoidable costs; process costing (method of equivalent units); theory of constraints (TOC) ; value chain analysis (VCA) and profitability along the chain value, customer profitability analysis (CPA); different levels of margins. Topic 2: What is the relationship between the value to the client created by a company, its costs, and is profitability and its economic return /economic added value? The cost-value-profitability triangle and different models of profitability construction.

21 HEC Paris Corporate Financial Management (IFAC) Strategic Management Accounting Hélène Löning Teaching Methods Mix of lectures and short/long cases Topic 1 is mostly taught through a series of problems or case studies. Topic 2 will be mostly covered through lectures and a project that the students need to complete. Teaching Material All the course information, problems, cases and slides will be posted for each session on K-Hub. The textbooks used in session 1 and session 2 and suggested for further study are: - jimbalvo James, Managerial Accounting, 2nd edition, 2004, Wiley International - Horngren C.T., Datar S.M., Foster G., Rajan M. & Ittner C., Cost accounting : a managerial emphasis, 13 th edition, 2009, Pearson International Course Organization Course of 18 hours: 9 x 2 hours Prerequisites Introductory cost concepts and managerial accounting Notions from a strategy course Grading 30% Individual or pair assignment: two paper handouts on the course case studies 30% Group assignment: hand out case study in a PPT + commentaries format 40% Group assignment: Project: Analysis of the business model how profitability is constructed in a chosen firm/industry (ppt and final presentation) Professor s Short Bio Hélène Löning, Associate Professor at HEC, also received her PhD from HEC (1994). She has been a research fee doctoral student at the LSE and a visiting scholar at the University of Southern California. She has taught all different programs at HEC (GE, MBA, Executive education), is a former ITP student and currently supervises three doctoral students. Her research interests are related to the social and organizational aspects of management control and accounting tools, including budgeting, performance management systems and risk management systems.

22 Business Performance Management Overview & Learning Outcomes HEC Paris Corporate Financial Management (IFAC) Business Performance Management Sebastian Becker & Véronique Malleret The objective of the course is to introduce students to advanced topics and key tools of budgeting and performance management. The course aims are to analyse and discuss these for a specific corporation or business unit. Key Topics The course is organized in three parts and covers the following topics: Part I: Advanced topics of performance management (Financial performance measures, Strategic maps and Balanced Scorecards, incentives management) Part II: Advanced topics of budgeting (evaluating a budgeting system and understanding improvements to it); Part III: Performance measurement and management of service activities. Teaching Methods Lectures, cases, interactive exercises Course Organization Course of 18 hours: 6 sessions x 3 hours Prerequisites M1 core course: Performance Measurement and Management (PMM) Grading Preparation and presentation of students works (in groups) Professors Short Bio Sebastian D. Becker is an assistant professor at HEC in the accounting and management control Department. He teaches in the MBA program and researches budgeting. Véronique Malleret is a professor at HEC, in the accounting and management control Department. She teaches in the Grande Ecole program and in various Executive Education programs. Her research activities are focused on performance evaluation of service industries and service activities.

23 Corporate Governance & Risk Management Overview & Learning Outcomes HEC Paris Corporate Financial Management (IFAC) Corporate Governance & Risk Management Raúl Barroso & Hélène Löning Risk pervades organizations and companies from the top to the bottom. This course starts with the idea that better Corporate Governance practices are the first step toward effective risk management. As a second step, an analysis of managerial levels shows that many companies have implemented some risk management tools and recruited risk management experts: how scientific and effective are they? Besides, the course will offer a perspective on our risk society and what experts and notably auditors - have to bring to it. Risk management and corporate governance will be thus envisaged also as societal issues, involving other actors than just managers. A panel of speakers will be invited to reflect the diversity of corporate governance structures and the diversity of interests in risk management. Key Topics Topics will not be addressed sequentially, but largely intermingled. Topic 1: The shareholder s perspective: Introduction to Corporate Governance, Comparative international governance practices, Governance in different types of organizations. Topic 2: The managerial perspective: Management tools and organizational practices for controlling and managing risks: illusions or effective devices? Do risk maps, internal controls, internal auditing, Coso I & II, ERM, SRM effectively prevent risks? Where do the causes of internal & behavioural risks lie inside companies? Topic 3: The societal perspective: constructing the risk society by making risk auditable. Governing reputation. Many examples and illustrations of different corporate governance and risk management will be provided through a series of guest speakers. These will include: family businesses, banking regulation, NGOs, Private Equity, internal audit and internal controls. Teaching Methods Mix of guest speakers; lectures & readings; and short/long case discussions Course Organization Course of 18 hours: 10 x 1.5 hours + 1 x 3 hours Prerequisites Introductory management background Grading Group work only - 30%: Handing out 4 reading notes on 4 different readings; 2 hand-outs to Raul Barroso, 2 hand-outs to Hélène Löning - 70% Projects

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