Note from June 29, 2020
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
5 credits
30.0 h
Q1
Teacher(s)
Courtois Cindy;
Language
French
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.
Content
- Particularities of the insurance sector and accounting implications.
- Introduction to European solvency standards (Solvency II) and their transposition in Belgium, quantitative aspects and role of the actuary
- Actuarial aspects of IFRS
Teaching methods
The course consists of theoretical lessons illustrated by practical cases, in which the student is required to participate.
Work at home, readings and student interventions are required to prepare the theoretical lessons.
Work at home, readings and student interventions are required to prepare the theoretical lessons.
Evaluation methods
The assessment consists of a written exam.
Other information
In addition to the regulatory texts, the course is mainly based on the following books:
- Cerrada K., De Rongé Y., De Wolf M. (2016), Comptabilité et analyse des états financiers: principes, applications et exercices (2è édition), De Boeck.
- 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
Via the Moodle platform
Bibliography
Les transparents et documents fournis renvoient aux textes réglementaires et à la littérature spécialisée.
Faculty or entity
LSBA