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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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