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APPLYING INTERNATIONAL FINANCIAL REPORTING STANDARDS

2017-2018

IESEG School of Management ( IÉSEG )

Code Cours :

1718-IÉSEG-M1S1S2-ACC-MA-FI42UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Master1S1S2English
Professeur(s) responsable(s)S.VAN DER MEULEN
Intervenant(s)Sofie VAN DER MEULEN


Pré requis

Understand the basic concepts of financial accounting, as well as some more advanced topics such as revenue recognition, inventory operations, accounting for long-term asset categories. For most students, this requires having followed a basic introductory course to accounting, as well as an intermediate/advanced course.

Objectifs du cours

At the end of the course, the student should be able to:
Comment on:
- the accounting standards process
- on how standards come about
- on standard setters motivation in setting standards
- on the content of (a selection of) standards.
Apply (a selection of) specific standards to practical exercices and cases.
Have greater awareness about ESRS topics such as ethical reporting on leases and on consolidation issues, willingness of firms to voluntarily incorporate information over and above what is required by accounting standards.
to practical exercices and cases.
Have greater awareness about ESRS topics such as ethical reporting on leases and on consolidation issues, willingness of firms to voluntarily incorporate information over and above what is required by accounting standards

Contenu du cours

In this course, International Financial Reporting Standards will be studied. Given the extensive and evolving nature of the standards, a selection is made of a few topics which are relevant/specific to IFRS. Topics include business combinations, intangible assets, consolidation of group companies, joint ventures, financial instruments and hedging, market based valuation concepts and insurance contract accounting.


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00   During the interactive lectures, students learn technical accounting issues and apply the theory afterwards to real life examples and cases.
The presence is strongly recommended.
Independent study
Estimated personal workload8,00   review class material
Group Project6,00   In class assignments and homework
Independent work
Reference manual 's readings3,00   Assignment preparation
Research2,00  
Charge de travail globale de l'étudiant35,00  

Méthodes pédagogiques

  • E-learning
  • Project work
  • Interactive class
  • Case study


Évaluation

Students will be graded on their course participation (exercices and cases) and a final exam.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Participation16,00110,00
Final Exam
Written exam2,00160,00
Others
Written Report0,00630,00
TOTAL     100,00

Bibliographie

  • Alfredson et al., Applying International Financial Reporting Standards, 2nd edition 2009, ISBN 9780470819678 -

  • - Deegan and Ward, Financial Accounting and Reporting: An international approach, 2013 -


Ressources internet

  • IESEG Online

    Apart from the book of reference, the teaching equipment is composed of slides and additional exercises available on IESEG online.



 
* Informations non contractuelles et pouvant être soumises à modification
 
 
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