Objectives of Programme's Learning Outcomes

• Mobilise expertise in at least one area of management.
• Master the principal decision-making processes of a company.
• Mobilise acquired skills in a specific professional environment.
• Contribute to the development of innovative tools and solutions.
• Professionally communicate and present original work both orally and in writing.
• Conduct scientific reasoning on complex or innovative management issues.
• Communicate and interact in a clear and structured manner, orally and in writing, on issues, analyses and projects.
• Present and structure data in a clear, precise, neutral, and non-oriented way.
• Act in an international and multicultural context.
• Assimilate the components of the social and economic environment of a company.
• Communicate and interact in a clear and structured manner, orally and in writing in at least one other language other than French, on issues, analyses and projects.
• Demonstrate an open mind and adaption.
• Collaborate within a team and exercise leadership.
• Contribute to the coordination and animation of a team, by putting in place the most effective means of collaboration in a given situation.

Learning Outcomes of UE

Good comprehension of IA IFRS

Content of UE

Normalisation process : historical analyse, lobbying groups, organsims and process.  Deeper analysis of IAS 1, presentations and exercices related on various standards. Analysis, presentations and discussions of scientific papers related to the reactions and use of information by financial markets and managers. 

Prior Experience

Accounting good skills

Type of Assessment for UE in Q1

• Presentation and/or works

Q1 UE Assessment Comments

Not applicable

Type of Assessment for UE in Q3

• N/A

Q3 UE Assessment Comments

Not applicable

Type of Resit Assessment for UE in Q1 (BAB1)

• N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable