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ADVANCED FINANCIAL REPORTING: FINANCIAL INSTRUMENTS (Advanced Financial Reporting Under US and International Standards ( old title)

Code Cours
2324-IÉSEG-M1S2-ACC-MA-EI64UE
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  3. ADVANCED FINANCIAL REPORTING: FINANCIAL INSTRUMENTS (Advanced Financial Reporting Under US and International Standards ( old title)
Establishment
IESEG School of Management
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
This course occurs in the following program(s)
IESEG Degree - Programme Grande École - Crédits ECTS: 2.00
Training officer(s)
L.DESROUSSEAUX
Stakeholder(s)
BIANCHI Laure, HILAL Pierre
Level
Master
Program year
1
Period
S2

Présentation

Prerequisite
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.
Goal
At the end of the course the student should be able to :

Account for intercorporate investments, Leases, and obtain an understanding of foreign currency, derivatives and hedging.
Presentation
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 leases, 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

Organization
Type Amount of time Comment
Présentiel
Cours interactif 16,00
Travail personnel
Charge de travail personnel indicative 16,00
Overall student workload 32,00
Evaluation
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.
Control type Duration Amount Weighting
Contrôle continu
Présentation orale 0,00 2 20,00
Examen (final)
Examen écrit 0,00 1 50,00
Autres
Projet Collectif 0,00 2 30,00
TOTAL 100,00

Ressources