International Accounting Standards [ LLSMS2017 ]
5.0 crédits ECTS
30.0 h
1q
| Teacher(s) |
Colmant Bruno ;
|
| Language |
English
|
Place
of the course |
Louvain-la-Neuve
|
| Aims |
The main objectives can be summarized as providing the students with :
- 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 |
Content
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 |
Prerequisites (ideally in terms of competiencies)Financial accounting and financial statement analysis
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
|
Cycle et année
d'étude |
> Master of arts in Business engineering
> Master [120] in Management
|
Faculty or entity
in charge |
> CLSM
|
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