 | Study programme 2020-2021 | Français | |
| Consolidated accountancy | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-011 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 15 | 10 | 0 | 0 | 0 | Q2 |
| Organisational online arrangements for the end of Q3 2020-2021 assessments (Covid-19) |
|---|
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| Description of the modifications to the Q3 2020-2021 assessment procedures (Covid-19) |
Reverse exam: individual work consisting in creating 2 complex exercises, with commented solutions, which synthesize the different parts of the course. Dates to be defined. |
Organisational arrangements for the end of Q2 2020-2021 assessments (Covid-19) online or face-to-face (according to assessment schedule)
- Oral exam (questions and answers, presentation of individual or group work, comment and argument about a written text...)
- Production of individual or group work, essay, report, dissertation...
Description of the modifications to the Q2 2020-2021 assessment procedures (Covid-19) online or face-to-face (according to assessment schedule)
Reverse exam: individual work consisting in creating 2 complex exercises, with commented solutions, which synthesize the different parts of the course. Dates to be defined.
Content of Learning Activity
Ch1 Lawful context of consolidated financial statements
Ch2 Consolidation perimiter
Ch3 The methods of consolidation
Ch4 Prior operations in consolidation
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
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.
Khrouz Faska (2011), " Comptabilité et gestion : comptabilité générale, analyse financière et consolidation des comptes ", ULB, 978-2-9601134-0-2, 517 pages.
White Allen (2003), " La consolidation directe : Principes de base ", De Boeck, Bruxelles, 368 pages.
Wolfgang Dick et Missonier-Piera Franck (2011), " Comptabilité financière en IFRS ", Pearson Education, 360 pages.
Code des sociétés.
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)