Due to the COVID-19 crisis, the information below is subject to change,
in particular that concerning the teaching mode (presential, distance or in a comodal or hybrid format).
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
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
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.
Evaluation methods
Due to the COVID-19 crisis, the information in this section is particularly likely to change.
The assessment consists of a written exam and dispensatory work for the 1st exam session.
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
