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| FINA0058-1 | Advanced accountancy and taxation
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | Jean‑Pascal Labille, Danielle Sougné |
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| Coordinator : | Danielle Sougné |
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Language(s) of instruction :
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| French language |
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Course contents :
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| Module 1: Reminder of the basic principles of corporate tax (the tax base, deductions). Case of application
Module 2: The intangible assets and the restructuring costs : accounting aspects.
Module 3: Intangible and tangible assets: tax aspects (including deferred taxes).
Module 4: Financial assets and cash equivalents : accounting aspects.
Module 5: Financial assets and cash equivalents : tax aspects.
Module 6: The provisions for risks and charges: accounting aspects.
Module 7: Tax aspects related to stocks, provisions and trade receivables + exercises.
Module 8: Assets and liabilities in foreign currency: accounting aspects.
Module 9: Own funds: accounting aspects (including the investment reserve).
Exercise of synthesis
Conference: 2 to 4 conferences will be organized during the year in the cycle of conferences from 18 h to 21 h. These conferences will be mandatory for students and will be open to the outside public.
Overview of the course
This course enables to deepen fiscal and accounting concepts addressed in the curriculum the previous years. This deepening is performed both theoretical practical exercises, case studies and scenarios.
Some aspects of accounting analysis and international standards will be addressed through conferences. |
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Learning outcomes of the course :
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| § Explore and compare the accounting principles and tax related to the main headings of the balance sheet and profit.
§ Analyze the differences between accounting and law tax.
§ Develop statements to tax corporations from different cases of application.
§ Put students in concrete situations in which they must use their accounting, financial and tax bases to propose solutions. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| § Finance and accounting
§ Commercial law |
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Planned learning activities and teaching methods :
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| § The course is divided into modules.
§ Tax topics will be addressed in the course and will be the subject of exercises.
§ Accounting topics will be extensive and presented by students (in groups).
§ Cases will be proposed in relation to the proposed conference.
§ A case study - course will be conducted in groups |
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Mode of delivery (face-to-face ; distance-learning) :
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| Mode of delivery : face to face and case study in groups. |
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Recommended or required readings :
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| § Slides available on the internet
Recommended books:
§ DARTE Dominique et NOEL Yves, Maîtriser l'I. Soc., éditions de la chambre de commerce et de l'industrie, 2011
§ Législation sur les comptes annuels
§ Code des Sociétés
§ Memento des comptes annuels
§ Avis de la Commission des Normes Comptables (CNC)
§ Normes de l'Institut des Réviseurs d'Entreprises (IRE)
§ FISCHER Christian, La réglementation sur les comptes annuels et le plan comptable, Chambre d'économie et de droit des affaires de Bruxelles.
§ COLLEYE J., DELVAUX G. et CLAES M., Le plan comptable belge, ses règles de fonctionnement et son appropriation aux entreprises, Ed. Comptabilité et Productivité. |
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Assessment methods and criteria :
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| § Presentations of the topics or cases in connection with conferences (30%)
§ Case study - course synthesis(40%)
§ QCM assessment (30%) |
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