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| DROI2012-2 | End of year accounts and tax declaration, Part II - relationship between accounting and taxation
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| Duration : | 15h Th |
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| Credits/ECTS : |
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| Holder(s) : | Fabrice Fogli |
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| Language : | Langue française |
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| Course contents : | After reminding students of some accountancy notions and developing the principle de relative priority of claims and of relative neutrality of treatment in accountancy law, the course examines the various entries in annual statements (both balance sheets and profit-and-loss accounts) in connection with tax law.
The second part of the course offers a pragmatic approach to company tax return. A number of specific techniques are developed such as acquisition of shares, reduction of capital, or corrections after controls. |
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| Course objective : | The aim of the course is to offer guidance on tax and accountancy issues related to transactions carried out in the context of the financial management of Belgian companies.
It will also help students understand the close connection between accountancy and company tax law. |
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| Prerequisites : | Students ought to have a sufficient knowledge of the general guidelines used in Belgian accountancy and in company tax law. |
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| Organization : | The course is taught on Saturday morning (five four-hour sessions and two five hours sessions). Dates will be posted.
It must not be recorded. |
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| Written notes : | An updated syllabus is available on line. |
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| Assessment : | The evaluation consists of a 15 minutes oral examination on two main questions.
Students will have about the same time to get ready to answer these questions. |
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| Contacts : | Fabrice FOGLI
0499/93.21.93
fabrice.fogli@skynet.be(fabrice.fofli@skynet.be) |
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