IAS and IFRS

mlsmm2145  2019-2020  Mons

IAS and 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.
6 credits
45.0 h
Q2
Teacher(s)
Stempnierwsky Yvan;
Language
French
Prerequisites

 
Aims

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

1
 
 

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”.
Bibliography
  • International Accountings Standards Board, International Financial Reporting Standards, incorporating International Accounting Standards and Interpretations, Londres.
  • Normes internationales d'information financière (2006), Consolidation du journal officiel de l'Union Européenne, Kluwer.
  • WOLFGANG D., MISSONIER-PIERRA F. (2006), Comptabilité financière en IFRS, Pearson éducation. 
Faculty or entity
CLSM


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

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

Executive certificate in Accounting and Auditing

Master [120] in Management