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6.00 credits
21.0 h
Q1
This biannual learning unit is not being organized in 2025-2026 !
Teacher(s)
Language
French
Content
Part 1: Company law
This part of the course presents an overview of Belgian company law. After a description of the general concepts of this field of law (definition of the company and its constituent elements, concept of legal personality and its consequences), the rules applicable to different types of companies are explained, with particular attention for the public limited company (société anonyme) and the limited liability company (société à responsabilité limitée).
Part 2: Accounting law
This part of the course is an introduction to accounting law, which also highlights the links between accounting law and company law. In particular, it addresses
- the sources of accounting law and the related institutions, as well as the responsibilities and sanctions attached to it
- accounting law in general: organisation of accounting, principles of valuation rules, annual accounts
- accounting for the legal professions (lawyers, notaries).
This part of the course presents an overview of Belgian company law. After a description of the general concepts of this field of law (definition of the company and its constituent elements, concept of legal personality and its consequences), the rules applicable to different types of companies are explained, with particular attention for the public limited company (société anonyme) and the limited liability company (société à responsabilité limitée).
Part 2: Accounting law
This part of the course is an introduction to accounting law, which also highlights the links between accounting law and company law. In particular, it addresses
- the sources of accounting law and the related institutions, as well as the responsibilities and sanctions attached to it
- accounting law in general: organisation of accounting, principles of valuation rules, annual accounts
- accounting for the legal professions (lawyers, notaries).
Teaching methods
Lecture course, completed if necessary by other teaching methods.
Students are expected to complete their learning with readings and personal work.
Students are expected to complete their learning with readings and personal work.
Evaluation methods
Oral and/or written exam
Teaching materials
- J. Malherbe et al., Droit des sociétés, 5e éd., Larcier, 2020
- Syllabus de droit comptable
Faculty or entity
