Study programme 2018-2019Français
International Standards for Accounting and Reporting
Programme component of Graduate Certificate in International Management à la Warocqué School of Business and Economics
CodeTypeHead of UE Department’s
contact details 		Teacher(s)
UW-U1-GESTIN-005-MOptional UECOMBLE KarinW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • BAUWERAERTS Jonathan
  • COMBLE Karin

Language
of instruction		Language
of assessment		 HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Anglais
Anglais02000033.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-COGE-038International Standards for Accounting and Reporting020000Q1100.00%
Programme component

Learning Outcomes of UE

Good knowledge of IAS/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

Good accounting 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

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-COGE-038
  • Travaux pratiques
  • Projet sur ordinateur
  • Etudes de cas

Mode of delivery

AAMode of delivery
W-COGE-038
  • Face to face

Required Reading

AA
W-COGE-038

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-COGE-038Not applicable

Recommended Reading

AA
W-COGE-038

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-COGE-038Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-COGE-038Not applicable

Grade Deferrals of AAs from one year to the next

AAGrade Deferrals of AAs from one year to the next
W-COGE-038Authorized
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term
More information on Higher Education Structure (’Paysage’ Decree)
Date de génération : 02/05/2019
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be