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| GEST0892-1 | Accounting & Taxation | |||||||||||
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| Duration : | 30h Th | |||||||||||
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| Holder(s) : | Danielle Sougné | |||||||||||
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| Course contents : | 1st part General principles of corporate taxation chapter 1. Tax basis for Isoc Chapter 2 Deductions Case study 2nd part : Accounting and tax regulations concerning annual financial statements Chapter 1 Preliminary expenses &1 Assessment rules & 2 Amortization &3 Restructuring costs &4 Interim interests &5 Legal limitation to dividend distribution Practical applications Chapter 2 Tangible and intangible assets &1 Assessment rules &2 Incidental expenses &3 amortization &4 goodwill &5 vehicules &6 leasing &7 realised gain. practical applications Chapter 3 Capital assets and cash investments &1 Difference between cash investments and capital assets &2 Assessment rules &3 value reduction &4 interest on 15 capital gained and loss in valve of securities Practical applications Chapter 4 Stocks &1 Assessment rules &2 value reduction Chapter 5 Provisions &1 principles &2 reversal of provisions &3 Deferred income tax Practical applications - tax studies | |||||||||||
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| Course objective : | To present an up-date synthesis of accounting principles, tax principles and corporate law applicable to companies To compare and analyse the main accounting and tax regulations for each heading of the annual financial statements To emphasise the convergences and divergences between accounting law and tax law in defining the profits To learn to solve applications related to the different parts of the theory and to fill a statement for Isoc (corporate tax) | |||||||||||
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| Prerequisites : | FIN 505 Accounting & Finance FIN 504 Corporate Accounting DT 314 Tax legislation DT 304 Business Law FIN 524 Financial Analysis | |||||||||||
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| Organization : | - presentation, at the beginning of each class, of theory & fundamental principles - division into work groups - appropriate documents are distributed to the work groups - each group is tutored in turn - presentation of a synthesis at the end of the class | |||||||||||
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| Written notes : | - www.minfin.fgov.be (http://www.minfin.fgov.be/) | |||||||||||
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| Assessment : | 1st session assessment : oral examination 2nd session assessment : idem prolonged 2nd session assessment : idem | |||||||||||
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| Contacts : | SOUGNE Danielle HEC-Ecole de Gestion de l'ULg Rue Louvrex, 14 4000 Liège Tél : +32 4 2327211 Email : Danielle.Sougne@ulg.ac.be | |||||||||||
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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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