FORMATIONS |
Fiche détaillée d'un cours
 | APPLYING INTERNATIONAL FINANCIAL REPORTING STANDARDS | ||
2018-2019 | FrIESEG School of Management
(
IÉSEG
)
| ||
Code Cours : | 1819-IÉSEG-M1S1S2-ACC-MA-EI68UE | ACCOUNTING / AUDIT / CONTROL | |
| Niveau | Année de formation | Période | Langue d'enseignement |
|---|---|---|---|
| Master | 1 | S1S2 | FrEnglish |
| Professeur(s) responsable(s) | S.VAN DER MEULEN |
|---|---|
| Intervenant(s) | Sofie VAN DER MEULEN |
- Ce cours apparaît dans les formations suivantes :
- IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS
Pré requis
Understand the basic concepts of financial accounting, as well as some more advanced topics such as revenue recognition, inventory operations, accounting for long-term asset categories. For most students, this requires having followed a basic introductory course to accounting, as well as an intermediate/advanced course.
Objectifs du cours
Comment on:
- the accounting standards process
- on how standards come about
- on standard setters motivation in setting standards
- on the content of (a selection of) standards.
Apply (a selection of) specific standards to practical exercices and cases.
Have greater awareness about ESRS topics such as ethical reporting on leases and on consolidation issues, willingness of firms to voluntarily incorporate information over and above what is required by accounting standards.
Contenu du cours
In this course, International Financial Reporting Standards will be studied. Given the extensive and evolving nature of the standards, a selection is made of a few topics which are relevant/specific to IFRS. Topics include business combinations, intangible assets, consolidation of group companies, joint ventures, financial instruments and hedging, market based valuation concepts and insurance contract accounting.
Modalités d'enseignement
Organisation du cours
| Type | Nombre d'heures | Remarques | |
|---|---|---|---|
| Independent work | |||
| Research | 2,00 | ||
| Reference manual 's readings | 3,00 | Assignment preparation | |
| Independent study | |||
| Group Project | 6,00 | In class assignments and homework | |
| Estimated personal workload | 8,00 | review class material | |
| Face to face | |||
| Interactive class | 16,00 |
During the interactive lectures, students learn technical accounting issues and apply the theory afterwards to real life examples and cases. The presence is strongly recommended. | |
| Charge de travail globale de l'étudiant | 35,00 | ||
Méthodes pédagogiques
- Case study
- E-learning
- Interactive class
- Project work
Évaluation
Students will be graded on their course participation (exercices and cases) and a final exam.
| Type de Contrôle | Durée | Nombre | Pondération |
|---|---|---|---|
| Others | |||
| Written Report | 0,00 | 6 | 30,00 |
| Final Exam | |||
| Written exam | 2,00 | 1 | 60,00 |
| Continuous assessment | |||
| Participation | 16,00 | 1 | 10,00 |
| TOTAL | 100,00 | ||
Bibliographie
- Alfredson et al., Applying International Financial Reporting Standards, 2nd edition 2009, ISBN 9780470819678 -
- - Deegan and Ward, Financial Accounting and Reporting: An international approach, 2013 -
Ressources internet
- IESEG Online
Apart from the book of reference, the teaching equipment is composed of slides and additional exercises available on IESEG online.
* Informations non contractuelles et pouvant être soumises à modification
