IAS/IFRS

llsms2017  2019-2020  Louvain-la-Neuve

IAS/IFRS
Note from June 29, 2020
Although we do not yet know how long the social distancing related to the Covid-19 pandemic will last, and regardless of the changes that had to be made in the evaluation of the June 2020 session in relation to what is provided for in this learning unit description, new learnig unit evaluation methods may still be adopted by the teachers; details of these methods have been - or will be - communicated to the students by the teachers, as soon as possible.
5 credits
30.0 h
Q1
Teacher(s)
Language
English
Main themes
The main objectives can be summarized as providing the students with : - a good understanding of the main theoretical concepts and of the actual practices underlying the international accounting standards; - a good awareness of the major challenges faced by companies in these matters.
Aims

At the end of this learning unit, the student is able to :

1
During their programme, students of the LSM Master's in management or Master's in Business engineering will have developed the following capabilities'
2.1 Master the core knowledge of each area of management..
2.3 Articulate the acquired knowledge from different areas of management.
2.4 Activate and apply the acquired knowledge accordingly to solve a problem.
2.5 Contribute to the development and advancement o the management field.
5.1 Understand the inner workings of an organization : develop a global approach and integrate the internal logic used within the organization
 

The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.
Content
Content Analysis of the main IAS/IFRS standards A comparative approach of IAS/ IFRS, US GAAP and European directives The evolution of the relationships between accounting and taxation for companies adopting IAS standards Methods In-class activities - Lectures - Exercices/PT - Project based learning At home activities - Readings to prepare the lecture - Exercices to prepare the lecture - Paper work - Students presentation
Evaluation methods
Continuous evaluation
  • Date: will be specify later
  • Type of evaluation:  papers and class participation
  • Comments: No
Evaluation week
  • Oral: No
  • Written: No
  • Unavailability or comments: No
Examination session
  • Oral: Yes
  • Written: Yes
  • Unavailability or comments: No
Other information
Prerequisites (ideally in terms of competiencies)Financial accounting and financial statement analysis Evaluation : Final exam, papers, oral presentations and Class participation, in French or English Support : Slides provided through icampus References : Provided during the class Corporate features - conference - case study - corporate guest Skills - presentation skills - writing skills - team work - individual autonomy - problem solving - decision making - time management - project management - critical thinking
Faculty or entity


Programmes / formations proposant cette unité d'enseignement (UE)

Title of the programme
Sigle
Credits
Prerequisites
Aims
Master [120] in Actuarial Science

Master [60] in Management

Master [120] in Management

Master [120] in Management