Fiche détaillée d'un cours


 


Voir la fiche établissement

ADVANCED FINANCIAL REPORTING UNDER US AND INTERNATIONAL STANDARDS

2017-2018

IESEG School of Management ( IÉSEG )

Code Cours :

1718-IÉSEG-M1S2-ACC-MA-EI64UE

ACCOUNTING / AUDIT / CONTROL


Niveau Année de formation Période Langue d'enseignement 
Master1S2English
Professeur(s) responsable(s)A.BELDI
Intervenant(s)Pierre HILAL


Pré requis

Students taking this course should, at the very least, have taken an Intermediate financial reporting class prior to registering for this course. An understanding of the accounting cycle and basic journal entries are a must for this course.

Objectifs du cours

Account for intercorporate investments, prepare consolidated financial statements, and obtain an understanding of foreign currency, derivatives and hedging.

Contenu du cours

This course explores the major similarities and differences between US GAAP and IFRS with respect to financial instruments. The course will cover many topics, including strategic and non-strategic debt and equity instruments. In addition the course will cover, business combinations, basic consolidation principles, foreign currency, derivatives and hedging.The continuing assessment portion of this course will consist of two group projects and two brief oral presentations. The course will require several hours of study and group work after each class. This course will entail a significant amount of group and individual work. However, should find the course content most interesting. This course promises to be anything but boring! The instructor is highly energetic, dynamic and willing to help students after class wherever necessary.


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00   given
Independent study
Estimated personal workload16,00  
Charge de travail globale de l'étudiant32,00  

Méthodes pédagogiques

  • E-learning
  • Seminar
  • Project work
  • Interactive class
  • Coaching


Évaluation

The instructor shall lecture on the assignments as well as provide many in-class exercises for students to practice. Course notes shall be provided by the instructor. Additional practice problems shall also be given for students to practice with.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Oral presentation0,00220,00
Final Exam
Written exam0,00150,00
Others
Group Project0,00230,00
TOTAL     100,00




 
* Informations non contractuelles et pouvant être soumises à modification
 
 
Vidéo : Un campus à vivre
Notre chaîne Youtube