 | Study programme 2019-2020 | Français | |
| Accounting Law and International Standards | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-015 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 25 | 25 | 0 | 0 | 0 | Q1 |
| Organisational online arrangements for the end of Q3 2019-2020 assessments (Covid-19) |
|---|
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| Description of the modifications to the Q3 2019-2020 online assessment procedures (Covid-19) |
| 30 to 40 MCQs in the form of True or False |
Content of Learning Activity
- Part I : lawful frame of the accounting
- Part II : the liability of the balance sheet
- Part III : the assets of the balance sheet
Required Reading
Note de cours - Droit des comptes annuels et normes internationales - Colot Olivier
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Colot O., Dendauw C., Descendre N., De Wolf M., Vessié B. (2014), « Les normes comptables internationales IAS/IFRS », Ed. La Charte Professional Publishing, 833 pages, ISBN : 978-2-87403-343-8.
Other Recommended Reading
- Code des sociétés
- De Lembre E., Vander Linden M., Mercier S., Van de Velde L. (2013), " Principes de comptabilisation 2013 ", Kluwer, 839 pages.
- Mercier S. (2015), " Droit Comptable Belge ", Editions Corporate Copyright, 220 pages.
- Peeters Kris, Assez A., Blomme, H. & Darville, C. (2016), " Directive comptable européenne et sa transposition en droit belge ", Centre d'information du révisorat d'entreprises, ISBN : 978-90-466-0813-5, 182 p.
- Wolfgang Dick et Missonier-Piera Franck (2011), " Comptabilité financière en IFRS ", 3ème édition, Pearson Education, 360 pages.
Mode of delivery
- Face to face
Type of Teaching Activity/Activities
- Cours magistraux
- Travaux pratiques
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)