News
Our Degree Programs
Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
Training officer(s)
T.FABING D'AMPHOUX
Stakeholder(s)
T.FABING D'AMPHOUX
Présentation
Prerequisite
A good knowledge of the financial accounting process, i.e. of issues related to:
1. transactions analysis;
2. the accounting cycle;
3. the preparation of financial statements (balance sheet, income statement, notes).
1. transactions analysis;
2. the accounting cycle;
3. the preparation of financial statements (balance sheet, income statement, notes).
Goal
1.C Communicate effectively in English
5.B Construct expert knowledge from cutting-edge information
5.C Employ state-of-the-art management techniques
6.A Thoroughly examine a complex business situation
6.B Synthesize multifaceted information from various sources across different functional fields
7. Explain why international differences in financial reporting persist, in spite of the adoption of IFRS by many countries
8. Outline the major requirements of IFRS (compared with US GAAP when relevant)
9. Discuss some key financial reporting topics for listed groups using IFRSs
5.B Construct expert knowledge from cutting-edge information
5.C Employ state-of-the-art management techniques
6.A Thoroughly examine a complex business situation
6.B Synthesize multifaceted information from various sources across different functional fields
7. Explain why international differences in financial reporting persist, in spite of the adoption of IFRS by many countries
8. Outline the major requirements of IFRS (compared with US GAAP when relevant)
9. Discuss some key financial reporting topics for listed groups using IFRSs
Presentation
Chap.1 International differences in financial reporting
Chap.2 Financial reporting by listed groups
Chap.2 Financial reporting by listed groups
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 16,00 | ||
| Travail personnel | |||
| Group Project | 5,00 | ||
| Charge de travail personnel indicative | 29,00 | ||
| Overall student workload | 50,00 | ||
Evaluation
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| Participation | 16,00 | 1 | 25,00 |
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 50,00 |
| Autres | |||
| Projet Collectif | 5,00 | 1 | 25,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Nobes, C. , Parker, R. (2016), Comparative International Accounting, Pearson (2016) -
Financial Accounting and Reporting (18th edition) Pearson 2017 - B. Elliott and J. Elliott
Financial Accounting and Reporting (18th edition) Pearson 2017 - B. Elliott and J. Elliott