FORMATIONS |
Fiche détaillée d'un cours
MAC - CORPORATE FINANCIAL REPORTING AND CONSOLIDATION | |||
2023-2024 | FrIESEG School of Management
(
IÉSEG
)
| ||
Code Cours : | 2324-IÉSEG-MAC1S1-FIN-MACCE01UE | FINANCE |
Niveau | Année de formation | Période | Langue d'enseignement |
---|---|---|---|
MSc in Accounting, Audit and Control | 1 | S1 | FrEnglish |
Professeur(s) responsable(s) | S.VAN DER MEULEN |
---|---|
Intervenant(s) | Sofie VAN DER MEULEN |
- Ce cours apparaît dans les formations suivantes :
- IÉSEG > MSc in Accounting, Audit & Control > Semester 1 > 4,00 ECTS
Pré requis
The course builds on the concepts and methods covered in a basic FINANCIAL ACCOUNTING course. The student should be familiar with basic financial statements, the accounting process, the system of credit and debit and journal entries
Objectifs du cours
Have an understanding about whether and how an accounting treatment captures the economics of selected economic transactions and events as well as group transactions and solve professional dilemmas using concepts of ethics (AoL 2.B). This good understanding will allow students to rigorously evaluate corporate financial reports and construct expert knowledge based on these published documents (AoL 5.B). To that end, the student will need to demonstrate an expertise on key concepts, techniques and trends in the field of accounting (AoL 7.A), specifically with regard to the IASB accounting model. Students will work together in small groups to analyse complex organizational problems using the appropriate methodology(AoL 3.A), and collaboration within an intercultural team (AoL 1.B) should help them recognize the importance of the financial reporting environment during that process. As a result, students should be able to serve as a reference point for expertise-related questions (AoL 7.D) in the context of consolidation, leasing, and other accounting-related topics.
Contenu du cours
To increase familiarity with advanced financial reporting, the course focuses on contemporary reporting issues critical to understanding corporate financial reporting such as revaluations and impairment testing of non-current assets, accounting for leases, share capital, reserves and Share options, accounting for income taxes, accounting for group structures and consolidation and disclosure issues.
Modalités d'enseignement
Organisation du cours
Type | Nombre d'heures | Remarques | |
---|---|---|---|
Independent study | |||
Group Project | 10,00 | ||
Estimated personal workload | 20,00 | ||
Independent work | |||
Research | 18,00 | ||
Reference manual 's readings | 20,00 | ||
Face to face | |||
Interactive class | 32,00 | ||
Charge de travail globale de l'étudiant | 100,00 |
Méthodes pédagogiques
- E-learning
- Interactive class
- Project work
Évaluation
Type de Contrôle | Durée | Nombre | Pondération |
---|---|---|---|
Others | |||
Written Report | 0,00 | 2 | 30,00 |
Final Exam | |||
Written exam | 2,00 | 1 | 60,00 |
Continuous assessment | |||
Participation | 32,00 | 1 | 10,00 |
Continuous assessment | 32,00 | 1 | 30,00 |
TOTAL | 130,00 |
Bibliographie
- Financial Accounting and Reporting: An international approach by Craig Deegan and Anne Marie Ward (2013) -
* Informations non contractuelles et pouvant être soumises à modification