International Accounting Standards (in English) [ LLSMS2017 ]
5.0 crédits ECTS
30.0 h
1q
| Teacher(s) |
Colmant Bruno ;
|
| Language |
English
|
Place
of the course |
Louvain-la-Neuve
|
| Prerequisites |
The prerequisite(s) for this Teaching Unit (Unité d’enseignement – UE)
for the programmes/courses that offer this Teaching Unit are specified at the end of this sheet.
|
| 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.
The contribution of this Teaching Unit to the development and
command of the skills and learning outcomes of the programme(s) can be
accessed at the end of this sheet, in the section entitled
“Programmes/courses offering this Teaching Unit”.
|
| 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
|
Faculty or entity
in charge |
> CLSM
|
|
|
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