Droit comptable [ MGEST2140 ]

4.0 crédits ECTS 45.0 h 1q

Teacher(s)

Stempnierwsky Yvan ;

Language

French

Place
of the course

Mons

Main themes

Part 1: legal aspects
Basic elements of Belgian accounting law: formal sources, administrative authorities.

Part 2: preparing annual accounts (parts 1 and 2: 30h/4 ECTS)
' Asset information: identification obligation, obligation to third parties, obligation regarding annual accounts
' Rendering of accounts: objective, sources, goals, review, evidence
' Accounting principles: relevance, objectivity, reality, double-entry, intelligibility, comparability, qualitative balance
' Accounting law: in-depth examination of each of the asset headings, income statement and appendix

Part 3: preparing consolidated annual accounts (15h/2 ECTS)
* Legal and regulatory aspects: scope, binding force, companies concerned, method and standardisation

Aims

On completion of this course, students will understand the principles of accounting doctrine: they will have mastered the principles and guidelines of Belgian accounting standards beyond the technical aspects of registration.

Evaluation methods

Oral or written examination

Teaching methods

Lectures

Bibliography

CAUSIN E. (2002), Droit comptable des entreprises en Belgique, Edition Larcier.

Cycle et année
d'étude

> Master [120] in Management
> Master [120] in Management
> Master [60] in Management
> Certificat en revisorat et expertise comptable

Faculty or entity
in charge

> BLSM

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