IAS/IFRS

Enseignants

Colmant Bruno;

Langue
d'enseignement

Anglais

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

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

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

Continuous evaluation

• Date: will be specify later
• Type of evaluation:  papers and class participation
• Comments: No

Evaluation week

• Oral: No
• Written: No
• Unavailability or comments: No

Examination session

• 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

CLSM