FORMATIONS |
Fiche détaillée d'un cours
CORPORATE DISCLOSURE AND REPORTING | |||
2018-2019 | FrIESEG School of Management
(
IÉSEG
)
| ||
Code Cours : | 1819-IÉSEG-M1S2-ACC-MA-EE45UE | ACCOUNTING / AUDIT / CONTROL |
Niveau | Année de formation | Période | Langue d'enseignement |
---|---|---|---|
Master | 1 | S2 | FrEnglish |
Professeur(s) responsable(s) | A.BELDI |
---|---|
Intervenant(s) | Adel BELDI |
- Ce cours apparaît dans les formations suivantes :
- IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS
Pré requis
Financial accounting
Management accounting
Objectifs du cours
At the end of the course, the student should be able to:
- To realise the limitations of IFRS to financial disclosure
- Be aware of how important is the intellectual capital for companies in knowledge based economy
- To unterstand how and when non-financial disclosure occurs
- To know the motivations for intellectual capital disclosure and reporting
- To measure and report intellectual capital using different models and approaches
- Be aware of how companies report about sustainability and corpoate social responsibility and what are the derminants of this disclosure.
Contenu du cours
- Corporate disclosure strategies: how and why companies disclose?
- Relations with investors
- Definition of intellectual capital
- Models and approaches for intellectual capital disclosures and reporting
- Family firms and non-financial reporting
- Social and environmental disclosures (the GRI guidelines)
Modalités d'enseignement
Organisation du cours
Type | Nombre d'heures | Remarques | |
---|---|---|---|
Independent study | |||
Estimated personal workload | 10,00 | ||
Group Project | 10,00 | ||
Independent work | |||
Research | 14,00 | ||
Face to face | |||
Interactive class | 16,00 | ||
Charge de travail globale de l'étudiant | 50,00 |
Méthodes pédagogiques
- Case study
- E-learning
- Interactive class
- Project work
- Research
Évaluation
The course will be done in interactive form, many exercises and real case studies will be used to expose the items and concepts.
You are expected to actively participate in the lectures.
You are also expected to work on research paper proposals.
A project related to the topics studied will be done by a group.
Type de Contrôle | Durée | Nombre | Pondération |
---|---|---|---|
Others | |||
Group Project | 0,00 | 1 | 40,00 |
Case study | 0,00 | 2 | 20,00 |
Oral presentation | 0,30 | 1 | 20,00 |
Continuous assessment | |||
Participation | 16,00 | 1 | 20,00 |
TOTAL | 100,00 |
Bibliographie
- Accounting, Organization and Society -
- Accounting Auditing and Accountability Journal -
- Critical Perspectives on Accounting -
Ressources internet
* Informations non contractuelles et pouvant être soumises à modification