5.0 credits
30.0 h
1q
Teacher(s)
Colmant Bruno ;
Language
Anglais
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<
