5 crédits
30.0 h
Q1
Enseignants
Colmant Bruno;
Langue
d'enseignement
d'enseignement
Anglais
Préalables
Le(s) prérequis de cette Unité d’enseignement (UE) sont précisés à la fin de cette fiche, en regard des programmes/formations qui proposent cette UE.
Thèmes abordés
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.
Acquis
d'apprentissage
d'apprentissage
A la fin de cette unité d’enseignement, l’étudiant est capable de : | |
| 1 | During their programme, students of the LSM Master¿s in management or Master¿s in Business engineering will have developed the following capabilities¿ 2.1 Master the core knowledge of each area of management.. 2.3 Articulate the acquired knowledge from different areas of management. 2.4 Activate and apply the acquired knowledge accordingly to solve a problem. 2.5 Contribute to the development and advancement o the management field. 5.1 Understand the inner workings of an organization : develop a global approach and integrate the internal logic used within the organization |
La contribution de cette UE au développement et à la maîtrise des compétences et acquis du (des) programme(s) est accessible à la fin de cette fiche, dans la partie « Programmes/formations proposant cette unité d’enseignement (UE) ».
Contenu
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
Modes d'évaluation
des acquis des étudiants
des acquis des étudiants
Continuous evaluation
- Date: will be specify later
- Type of evaluation: papers and class participation
- Comments: No
- Oral: No
- Written: No
- Unavailability or comments: No
- Oral: Yes
- Written: Yes
- Unavailability or comments: No
Autres infos
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
Faculté ou entité
en charge
en charge
CLSM
