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.
6 credits
15.0 h + 15.0 h
Q1
Teacher(s)
Delvaux Pierre; Lambotte Pascal;
Language
French
Prerequisites
/
Main themes
The professional accountant, the legal sentinel and guardian of governance...
The ethics of the accountant and tax consultant
Financial plan
Evaluation of companies
Practice of the exclusion procedure
Ethical issues when accepting an assignment
Role of the accountant in the context of partners' individual audit powers
Special assignments of the accountant:
The ethics of the accountant and tax consultant
Financial plan
Evaluation of companies
Practice of the exclusion procedure
Ethical issues when accepting an assignment
Role of the accountant in the context of partners' individual audit powers
Special assignments of the accountant:
- Dissolution and liquidation of companies
- Transformation of companies
- Merger and split
- Contribution in kind and cash equivalents
Aims
At the end of this learning unit, the student is able to : | |
| 1 |
On completion of this course, students will be able:
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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”.
Teaching methods
- Recap of the theoretical, legal, regulatory and normative principles.
- Review of case studies of financial and case law relating to the liability of the founder in relation to the financial plan, review of case studies of company evaluations, review of reports drawn up in the framework of special assignments.
Evaluation methods
Oral examination
Bibliography
- Vade'mecum de l'expert comptable et de l'expert fiscal (IEC)
- Manuel pratique des contrôles et des redressements comptables : Tome 1, 2 et 3 (DELVAUX, FRONVILLE, SERVAIS)
- Les Apports d'universalité ou de branche d'activités (DEWAEL, DELVAUX)
- La transformation des sociétés commerciales (DELVAUX)
- Le règlement des litiges et l'offre de reprise dans les sociétés (LAGA, DE LEENHEER, DELVAUX)
Faculty or entity
CLSM
