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Normes comptables internationales


Les Masters du Rizomm - FGES ( RIZOMM )

Code Cours :


Niveau Année de formation Période Langue d'enseignement 
Année 2Anglais
Professeur(s) responsable(s)Darina Saxunova
Intervenant(s)Pas d'autre intervenant

    Ce cours apparaît dans les formations suivantes :
  • Institut Supérieur d'Expertise et d'Audit (ISEA) - Master 2 Comptabilité Contrôle Audit - Année 2 - 4 ECTS
    Faculté de Gestion, Economie & Sciences - Masters du Rizomm - Master 2 Finance d'Entreprise et des Marchés - Année 2 - 3 ECTS

Contenu du cours

Course Description: This course introduces principles of financial accounting and stresses the reporting function of accounting to external users. Topics include financial statements preparation –Income statement, balance sheet and cash flow, the accounting information system, accrual accounting concepts, reporting and analyzing assets, liabilities and shareholders’ equity

Modalités d'enseignement

Organisation du cours

Learning Activities:

Aside from attendance at course lectures students will be required to perform the following learning activities:

I – Textbook readings: Chapter readings are assigned according to the schedule which follows. Textbook reading is required and is designed both to reinforce what is discussed in class, and cover topics for which classroom time is insufficient. These readings should be done before each lecture so that students will be prepared with questions on topics which are unclear, or with questions to further their understanding of the material.

II – Problems: For each topic problems and excel exercises will be assigned. Some problems will be collected and graded. These problems are the best preparation for the exams (in the column- Practice Homework Problems).

Practice Homework Problems - A list of practice problems is included in the Course Schedule.

III – Journal Readings: As relevant, readings on current topics from newspaper and magazine articles will have to be brought to the class. The purpose of these articles is twofold: one, it will keep the student up-to-date on current events in the relevant topic, and two, it will familiarize students with terminology used in the general and financial press.

Méthodes pédagogiques


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