5 credits
30.0 h
Q1
Teacher(s)
Courtois Cindy;
Language
French
Main themes
- Elements of general accounting - Elements of Accounting applied to insurance sector - balance sheet, ratio and profit and loss account of an insurance company. - IAS norms case study
Aims
At the end of this learning unit, the student is able to : | |
| 1 | To be able to read and understand the balance sheet of an insurance company . To understand the main techniques of insurance through accounting. |
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
- General accounting and specific aspects of insurance
- Financial analysis of insurance
- Risks, capital and solvency : actuarial aspects of Solvency 2
- IFRS norms for insurance sector
Teaching methods
- Lectures
- At home activities to prepare the lecture
- In-class activities
Evaluation methods
Class participation and written examination
Other information
Further to the regulation, slides are mainly based on :
* F. Couilbault, S. Couilbault-Di Tommasco, V. Huberty (2017), Les grands principes de l'assurance (13ème édition), L'argus de l'assurance
* E. Williot (2016), Les grands principes de la comptabilité d'assurance, L'argus de l'assurance
* P. Trainar, P. Thourot (2017), Gestion de l'entreprise d'assurance (2ème édition), Dunod
* F. Couilbault, S. Couilbault-Di Tommasco, V. Huberty (2017), Les grands principes de l'assurance (13ème édition), L'argus de l'assurance
* E. Williot (2016), Les grands principes de la comptabilité d'assurance, L'argus de l'assurance
* P. Trainar, P. Thourot (2017), Gestion de l'entreprise d'assurance (2ème édition), Dunod
Online resources
Regulation
Bibliography
Les transparents fournis renvoient à la littérature spécialisée.
Faculty or entity
LSBA
