 | Study programme 2020-2021 | Français | |
| International Standards for Accounting and Reporting | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-038 |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Anglais | Anglais | 0 | 20 | 0 | 0 | 0 | Q1 |
| Organisational online arrangements for the end of Q3 2020-2021 assessments (Covid-19) |
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Organisational arrangements for the end of Q1 2020-2021 assessments (Covid-19) online or face-to-face (according to assessment schedule)
- Written exam (multiple choice, open questions)
- 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...
Content of Learning Activity
Process of nomalization: origin, justifications, actors, porcessus. Further development of standards: IAS1, 2,4, 16, 21, 36, 38, 40, IFRS 13, 9. Analysis, presentation and discussion of scientific articles on the use of standards by markets and managers and their information capacity.
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Face to face
- From a distance
- Mixed
Type of Teaching Activity/Activities
- Travaux pratiques
- Projet sur ordinateur
- Etudes de cas
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)