2023-2024 / FINA0058-1

Advanced accountancy and taxation


30h Th

Number of credits

 Master in management (120 ECTS)5 crédits 


Wilfried Niessen, Jean-Luc Wuidard

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, review in January


Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

See French Version.

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.

Learning outcomes of the learning unit

§ 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.
This course contributes to the following Intended Learning Outcomes :

  • ILO-2 : Gaining the knowledge and understanding of one of the proposed fields of concentration or to gain deep knowledge in the field of the management being already specialized thru a first University Master Degree . 
  • ILO-5 : Integrate autonomously researched information, tools, knowledge and context to build and propose, either individually or as part of a team, original, creative and viable solutions to concrete complex management problems, whether real or simulated, taking into account, when necessary, the human, social and legal context.
  • ILO-7 : Being capable of professional team work 
  • ILO-8 : Developing leadership 
  • ILO-9 : Developing a critical sense (arguing) 
  • ILO-10 : Developing a transversal, global vision 
  • ILO-11 : Creative conception of solutions 
  • ILO-12 : Professional capacity for oral communication
  • ILO-13 : Professional capacity for written communication  

Prerequisite knowledge and skills

§ Finance and accounting.
§ Commercial law.

Planned learning activities and teaching methods

§ The course is divided into modules.
§ Tax topics will be addressed through case studies analysed and presented by the students (in groups).
§ 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.

Mode of delivery (face to face, distance learning, hybrid learning)

Mode of delivery : face to face and case study in groups.

Recommended or required readings

§ Slides available on Lol@ platform.

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 et des associations.
§ Memento des comptes annuels.
§ Avis de la Commission des Normes Comptables (CNC).
§ Normes de l'Institut des Réviseurs d'Entreprises (IRE).
§ Avis rendus par le SDA (Service des décisions anticipées).

§ Case study - course synthesis
§ QCM assessment

Work placement(s)

Organisational remarks and main changes to the course





Association of one or more MOOCs