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| GEST0591-1 | International Accounting | |||||
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| Duration : | 30h Th | |||||
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| Holder(s) : | Henri Olivier | |||||
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| Course contents : | The first part of the course aims at understanding the standard setting architecture including the main elements of the European regulation in this field. The second part focuses on the conceptual framework in order to identify the main differences between financial reporting systems in particular IFRS, US GAAP and the traditional Belgian system. The third part consists of an analysis of some IFRSs presenting substantial differences compared to the 4th EU accounting Directive. It is useful to note that a seminar of 15 h. give in the French language surveys the main features of the standards which have not been studied in the main course. | |||||
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| Course objective : | 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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| Prerequisites : | Good knowledge of accounting principles. | |||||
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| Workshops : | Students (in groups of 4 to 5) are asked to make a presentation on the analysis of accounting practices of three companies, answering specific questions defined in advance. | |||||
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| Organization : | 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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| Written notes : | Slides are available on the Internet. - IASB "International Financial Reporting Standards 2005". - Alexander D. Britton A. and Jorissen A. "International Financial Reporting and Analysis" Ed Thomson Learning. | |||||
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| Assessment : | The above mentioned case study is evaluated. | |||||
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| Contacts : | Henri.Olivier@ulg.ac.be | |||||
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| Remarks : | Language of the lessons : English | |||||
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ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
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