Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Ce cours apparaît dans les formation(s) suivante(s)
Diplôme IÉSEG (Bac +5) Programme Grande École
- Crédits ECTS: 2.00
Responsable(s)
L.DESROUSSEAUX
Intervenant(s)
BIANCHI Laure, HILAL Pierre
Présentation
Prérequis
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
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.
Account for intercorporate investments, Leases, and obtain an understanding of foreign currency, derivatives and hedging.
Présentation
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
Organisation
Type | Amount of time | Comment | |
---|---|---|---|
Présentiel | |||
Cours interactif | 16,00 | ||
Travail personnel | |||
Charge de travail personnel indicative | 16,00 | ||
Overall student workload | 32,00 |
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.
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 |