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| DROI2012-1 | From annual accounts to the statement of income : relationships between accounting and tax system
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| Duration : | 15h Th |
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| Lecturer : | Fabrice Fogli |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the second semester |
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Course contents :
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| This course is dedicated to the practical analysis of corporate tax return forms. It will examine the main sections in these forms, as well as other important forms.
Some techniques related to tax returns will be tackled: the main differences between accounting law and tax law, the acquisition of own shares, capital decreases, regularisation after an audit, etc.
Specific cases are studied and commented during an oral presentation. |
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Learning outcomes of the course :
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| This course aims at helping students understand corporate tax rules through a practical analysis of the corporate tax return form.
It will also allow provide students with an understanding and knowledge of the close relationship between accounting and corporate taxation. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Students should have working knowledge of the general principles of accounting and corporate tax in Belgium. |
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Planned learning activities and teaching methods :
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| Students will be given a course book with up-to-date notes, which are also available online. The cases studied will be handed out during classes and are a part of the course. |
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Mode of delivery (face-to-face ; distance-learning) :
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| Classes are held at HEC-ULg, rue Louvrex, on Saturday mornings at the time specified to students. There are three 4-hour classes and one 3-hour class. Classes cannot be recorded. |
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Recommended or required readings :
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| Daniel DE CREM, Aspects fiscaux de la comptabilité et technique de la déclaration fiscale, Larcier, 2013.
The "Notice explicative de la déclaration à l'impôt des sociétés" (instructions on how to fill out a corporate tax return form). |
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Assessment methods and criteria :
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| The evaluation consists in a 20-minute oral exam where two main questions will be asked. Students have 15 minutes to prepare their answers. |
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Work placement(s) :
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Organizational remarks :
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Contacts :
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| Fabrice FOGLI
Tél. : 0499/93.21.93
fabrice.fogli@skynet.be
fabrice.fogli@ulg.ac.be |
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| Items online : |
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| Course notes |
| All course notes can be downloaded from campus HD. |
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