FORMATIONS |
Fiche détaillée d'un cours
 | ADVANCED FINANCIAL REPORTING UNDER US AND INTERNATIONAL STANDARDS | ||
2018-2019 | FrIESEG School of Management
(
IÉSEG
)
| ||
Code Cours : | 1819-IÉSEG-M1S1-ACC-MA-EI64UE | ACCOUNTING / AUDIT / CONTROL | |
| Niveau | Année de formation | Période | Langue d'enseignement |
|---|---|---|---|
| Master | 1 | S1 | FrEnglish |
| Professeur(s) responsable(s) | A.BELDI |
|---|---|
| Intervenant(s) | Pierre HILAL |
- Ce cours apparaît dans les formations suivantes :
- IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS
Pré requis
Students taking this course should, at the very least, have taken an Intermediate financial reporting class prior to registering for this course. An understanding of the accounting cycle and basic journal entries are a must for this course.
Objectifs du cours
At the end of the course the student should be able to :
Account for intercorporate investments, prepare consolidated financial statements, and obtain an understanding of foreign currency, derivatives and hedging.
Contenu du cours
This course explores the major similarities and differences between US GAAP and IFRS with respect to financial instruments. The course will cover many topics, including strategic and non-strategic debt and equity instruments. In addition the course will cover, business combinations, basic consolidation principles, foreign currency, derivatives and hedging.The continuing assessment portion of this course will consist of two group projects and two brief oral presentations. The course will require several hours of study and group work after each class. This course will entail a significant amount of group and individual work. However, should find the course content most interesting. This course promises to be anything but boring! The instructor is highly energetic, dynamic and willing to help students after class wherever necessary.
Modalités d'enseignement
Organisation du cours
| Type | Nombre d'heures | Remarques | |
|---|---|---|---|
| Independent study | |||
| Estimated personal workload | 16,00 | ||
| Face to face | |||
| Interactive class | 16,00 | ||
| Charge de travail globale de l'étudiant | 32,00 | ||
Méthodes pédagogiques
- E-learning
- Interactive class
- Project work
- Seminar
Évaluation
The instructor shall lecture on the assignments as well as provide many in-class exercises for students to practice. Course notes shall be provided by the instructor. Additional practice problems shall also be given for students to practice with.
| Type de Contrôle | Durée | Nombre | Pondération |
|---|---|---|---|
| Final Exam | |||
| Written exam | 0,00 | 1 | 50,00 |
| Continuous assessment | |||
| Oral presentation | 0,00 | 2 | 20,00 |
| Others | |||
| Group Project | 0,00 | 2 | 30,00 |
| TOTAL | 100,00 | ||
Bibliographie
- Intermediate Accounting, Volume I & 2, Canadian Edition by Thomas Beechy, Joan Conrod, Elizabeth Farrell, Ingrid Mcleod-Dick -
- CPA Financial Reporting Workbook, by Pierre Hilal, CPA, CMA -
Ressources internet
* Informations non contractuelles et pouvant être soumises à modification
