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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Post-Graduate Program1S1English
Professeur(s) responsable(s)C.BEUSELINCK

Pré requis

The prerequisites are a good capacity to understand international complexity and laws interaction. International tax obliges to have a national focus on rules in a world of consolidated accounts and to understand the articulation between the consolidated point of view and the impact of national rules and practices . A minimum of legal knowledge and capacity to analyse legal concepts is also important to acknowledge the potential legal impact which may vary from one country to another because of the diversity of domestic legal organisations, rules and sensitivity. Also a worldwide vision is necessary to analyse the major trends in international field and the role of major international organisations such as OECD, UN and EU .

Objectifs du cours

At the end of the course, the student should be able to :
At the end of this course, students will have acquainted an advanced knowledge of the financial accounting system and will be able to treat the financial reporting registrations of various economic operations of the company appropriately. Also, students will be able to interpret the main components of financial statements for decision-making purposes. In addition, students will develop a greater awareness about the importance of financial reporting in the global debate on ethics/social responsibility/sustainability (ESRS).

Contenu du cours

The course deals with the following concepts:
An overview of the international external reporting environment.
Knowledge of balance sheet, income statement and cash flow statement
The basics of the bookkeeping process (AACSB Learning Goals)
An overview of accounting for assets
Depreciation of assets
Inventory accounting
An overview of accounting for liabilities (incl. contingent liabilities)
Revenue Recognition issues

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
PBL class4,00  
Independent work
Reference manual 's readings12,00  
Independent study
Group Project12,00  
Individual Project12,00  
Charge de travail globale de l'étudiant75,00  

Méthodes pédagogiques

  • Presentation
  • E-learning
  • Seminar
  • Interactive class
  • Case study


Final exam: 60%. Integrated project: 25%. Online quizzes: 15%

Type de ContrôleDuréeNombrePondération
Continuous assessment
Final Exam
Written exam2,00160,00
Group Project0,00125,00
TOTAL     100,00


  • Selected chapters from Deegan and Ward, Financial Accounting and reporting: an international approach. -

  • Accounting for Innovation (PWC Report) -

Ressources internet

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