UCL - ACCOUNTING OF INSURANCE COMPANIES

[ACTU2050]

[30h] 5 credits

This course is taught in the 1st semester.

Teacher(s): Frédéric Chandelle

Language: French

Level: Second

Aims
Main themes
Content and teaching methods
Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

Aims

To be able to read and understand the balance sheet of an insurance company . To understand the main techniques of insurance through accounting.

Main themes

- Elements of general accounting
- Elements of Accounting applied to insurance sector
- balance sheet, ratio and profit and loss account of an insurance company.
- IAS norms

case study

Content and teaching methods

Content
The following topics will be developed:
First part ; financial analysis of insurance
General accounting; specific aspects of insurance

Second part : IAS norms for insurance sector
Methods
In-class activities
X0 Lectures
X0 Exercices/PT

At home activities
X0 Exercices to prepare the lecture
X0 Paper work

Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)

Evaluation : Class participation and written examination, in French

Support : Slides provided through icampus