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| GEST0591-1 | Comptabilité internationale
[ english version ]
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| Durée : | 30h Th | |||||
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| Crédits/ECTS : |
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| Titulaire(s) : | Henri Olivier | |||||
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| Aperçu général : | - Context of International Accounting - Harmonisation of International Financial Reporting Standards - Structure and organisation of IASB - IAS Conceptual Framework - Overview of the main financial reporting standards | |||||
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| Objectif du cours : | The course takes a comprehensive look at the international dimension of financial accounting and reporting and aims at introducing the students to International Financial Reporting Standards. | |||||
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| Pré-requis : | Good knowledge of accounting principles. | |||||
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| Organisation : | Learning will be based on lectures, personal readings and discussion of cases for an equivalent of 30 h.. Lectures will be given in the second half of the year. | |||||
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| Notes de cours : | International Accounting Standards 2001 (Bound volume available at IASB London) Slides and other material will be made available through the Internet. References Comparative International Accounting, 7/e Nobes C. and Parker R. © 2002 / 0-273-65583-3 / Prentice Hall The Ernst and Young Guide to Applying IAS in Belgium, ed. Kluwer, Diegem 2001 | |||||
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| Evaluation : | Written Examination. | |||||
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| Contacts : | Enseignant: H. OLIVIER, 04/366.31.80, e-mail: Henri.Olivier@ulg.ac.be Secrétariat: Cl. BROSE, 04/366.27.21, e-mail: Claude.Vodon@ulg.ac.be | |||||
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ULg : Administration de l'Enseignement et des Etudiants - Affaires Académiques
Responsable de l'information : Monique Marcourt, direction A.E.E.
Date de validité des données : 8/04/2005
Réalisation SEGI