Normes comptables internationales [ MGEST2142 ]

6.0 crédits ECTS 45.0 h 2q

Teacher(s)

Vessié Bénédicte ;

Language

French

Place
of the course

Mons

Prerequisites

'Audit and inspection' option

Main themes

Part 1: Legal and technical aspects of consolidation
- The legal provisions;
- The general principles;
- The obligation to draw up consolidated accounts;
- The types of links between companies;
- The consolidation perimeter, the principles and exclusion from the perimeter;
- Consolidation methods;
- The treatment of equity securities: global integration, equity, proportionate consolidation
- Goodwill: Acquisition of shares of subsidiaries, revaluation of assets and liabilities, identification of new assets and liabilities.
- The standardisation of accounts of group companies: pre-consolidation adjustments;
- Elimination of intra-group transactions
- The conversion of foreign currency items for subsidiaries denominated in foreign currency;
- Deferred taxes.

Part 2: drafting consolidated financial statements, practical aspect
- Preparing consolidated financial statements;
- The consolidated management report;
- Consolidation in practice: the bundle.

Aims

This course aims to establish group accounts in accordance with the legal requirements of international standards (IAS/IFRS dedicated to consolidation).

Evaluation methods

Written examination

Teaching methods

- Lectures
- Exercises

Bibliography

- International Accountings Standards Board, International Financial Reporting Standards, Incorporating International Accounting Standards and Interpretations, London.
- Normes internationales d'information financière (2006), Consolidation du journal officiel de l'Union Européenne, Kluwer.
- WOLFGANG D., MISSONIER-PIERRA F. (2006), Comptabilité financière en IFRS, Pearson Education.
- WHITE A. (2003), La consolidation directe, De Boeck.

Cycle et année
d'étude

> Master [120] in Management
> Master 120 in Management

Faculty or entity
in charge

> BLSM

<<< Page précédente