International Accounting Standards
[LSMS2017]
[30h] 5 credits
Teacher(s): Bruno Colmant
Language: English
Level: Second
Aims
- a good understanding of the main theoretical concepts and of the actual practices underlying the international accounting standards;
- a good awareness of the major challenges faced by companies in these matters.
Content and teaching methods
Analysis of the main IAS/IFRS standards
A comparative approach of IAS/ IFRS, US GAAP and European directives
The evolution of the relationships between accounting and taxation for companies adopting IAS standards
Methods
In-class activities
- Lectures
- Exercices/PT
- Project based learning
At home activities
- Readings to prepare the lecture
- Exercices to prepare the lecture
- Paper work
- Students presentation
Other information (prerequisite, evaluation (assessment methods), course materials recommended readings, ...)
Evaluation : Final exam, papers, oral presentations and Class participation, in French or English
Support : Slides provided through icampus
References : Provided during the class
Corporate features
- conference
- case study
- corporate guest
Skills
- presentation skills
- writing skills
- team work
- individual autonomy
- problem solving
- decision making
- time management
- project management
- critical thinking