OUR ACADEMIC DEPARTEMENTS |
Lesson details
INTERNATIONAL ISSUES IN ACCOUNTING AND AUDITING | |||
2018-2019 | EnIESEG School of Management
(
IÉSEG
)
| ||
Class code : | 1819-IÉSEG-M1S2-ACC-MA-EI13UE | ACCOUNTING / AUDIT / CONTROL |
Level | Year | Period | Language of instruction |
---|---|---|---|
Master | 1 | S2 | EnEnglish |
Academic responsibility | G.MICKHAIL |
---|---|
Lecturer(s) | G.MICKHAIL |
- This class exists in these courses :
- IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS
Prerequisites
introductory accounting and auditing.
Learning outcomes
1. understand the interconnected geopolitical and economic complexity that drive the IFRS and IAAS standards setting process, as well as, the response by audit and assurance services.
2. develop their problem-solving skills of contemporary professional practice problems.
3. realise the interplay between IFRSs and IAASs, and how to apply such insights to professional practice problems
Course description
This course provides an in-depth critical evaluation of the interplay between International Financial Reporting Standards (IFRS), and International Auditing and Assurance Standards (IAAS), within its historical, socio-economic, political and ethical context. The European Economic Crisis and the evolving Austerity measures, the Currency Exchange Wars, Leveraging and Fair-Value measurement, the US-International convergence challenge, the monopoly by the Big 4 Oligarchs, the evolving global pension crisis, and the implications of new innovations, such as: Internet of Things (IoT), RFID and Nanotechnology for cost control and investment - will provide the context within which some of the following topics will be examined in this lecture series: (a) The interconnected instability of global financial markets, that confronts regulators and practitioners when setting IFRSs and IAASs, and (b) The technical implications of such instability will be examined and illustrated using a number of professional practice problems.
Class type
Class structure
Type of course | Numbers of hours | Comments | |
---|---|---|---|
Independent work | |||
E-Learning | 2,00 | ||
Research | 4,00 | ||
Reference manual 's readings | 6,00 | ||
Independent study | |||
Estimated personal workload | 4,00 | ||
Group Project | 18,00 | ||
Face to face | |||
lecture | 16,00 | ||
Total student workload | 50,00 |
Teaching methods
- Case study
- E-learning
- Interactive class
- Presentation
- Project work
- Research
- Seminar
Assessment
100% Group Presentation
Type of control | Duration | Number | Percentage break-down |
---|---|---|---|
presentation | |||
statement | 0,00 | 1 | 100,00 |
TOTAL | 100,00 |
Recommended reading
- N/A - electronic resources only -
Internet resources
* This information is non-binding and can be subject to change