Aspects actuariels des normes de solvabilité et comptables

lactu2270  2022-2023  Louvain-la-Neuve

Aspects actuariels des normes de solvabilité et comptables
5.00 credits
30.0 h
Q1
Teacher(s)
Courtois Cindy;
Language
French
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.
Evaluation methods
The assessment consists of a written exam in French for which the student may have all its paper support (slides, regulation, etc.) and a dispensatory work for the 1st exam session (on the related matter).
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


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Learning outcomes
Master [120] in Actuarial Science