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MAC - CORPORATE FINANCIAL REPORTING AND CONSOLIDATION

2016-2017

IESEG School of Management ( IÉSEG )

Code Cours :

1617-IÉSEG-MAC1S1-FIN-MACCE01UE

FINANCE


Niveau Année de formation Période Langue d'enseignement 
MSc in Accounting, Audit and Control1S1English
Professeur(s) responsable(s)S.VAN DER MEULEN
Intervenant(s)Sofie VAN DER MEULEN


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

At the end of the course, the student should eb able to :
Develop an understanding about whether and how an accounting treatment captures the economics of selected economic transactions and events, and rigorously evaluate corporate financial reports. To that end, the student should master in more detail the IASB accounting model and recognize the financial reporting environment, including management reporting incentives.
As a result, students should have greater awareness about ethical reporting in the context of consolidation, leasing, etc.

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 intangibles, 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

TypeNombre d'heuresRemarques
Face to face
Interactive class32,00  
Independent work
E-Learning16,00  
Reference manual 's readings20,00  
Research2,00  
Independent study
Group Project10,00  
Estimated personal workload20,00  
Charge de travail globale de l'étudiant100,00  

Méthodes pédagogiques

  • E-learning
  • Project work
  • Interactive class


Évaluation

Readings, exercises, problems and cases are assigned for respective class. Lectures, handouts, and course pack materials summarize background information and technical issues. Assigned problems and cases are the major focus of class discussion. Grades will be determined based on two assignments, class participation and a comprehensive final examination.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Participation32,00110,00
Final Exam
Written exam2,00160,00
Others
Written Report0,00230,00
TOTAL     100,00

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
 
 
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