 | Study programme 2020-2021 | Français | |
 | Accounting Law and International Standards | ||
Programme component of Master's in Management : Specialist Focus à la Warocqué School of Business and Economics |
| Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what special Covid-19 assessment methods are possibly planned for the end of Q3 |
|---|
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-M1-SCGESS-018-M | Compulsory UE | COLOT Olivier | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
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| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 25 | 25 | 0 | 0 | 0 | 7 | 7.00 | 1st term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-015 | Accounting Law and International Standards | 25 | 25 | 0 | 0 | 0 | Q1 | 100.00% |
| Programme component |
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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.
- Prioritise responsible management practices.
- Refer to ethical principles and apply ethical codes specific to management sciences to their own behaviour.
- Act in compliance with specific legislative frameworks.
- In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
- 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.
- Prioritise responsible management practices.
- Refer to ethical principles and apply ethical codes specific to management sciences to their own behaviour.
- Act in compliance with specific legislative frameworks.
- In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
- Be independent and regularly adapt to new contexts.
- Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
Learning Outcomes of UE
At the end of the course, the students will be able to understand the law regulation on accountancy, their orders, the code of societies and opinions of the commission of accounting norms. - respect the rules of accounting and apply a strict accountancy. - compare the Belgian accounting laws with international norms (IAS / IFRS).
Content of UE
- Part I : lawful frame of the accounting
- Part II : the liability of the balance sheet
- Part III : the assets of the balance sheet
Prior Experience
General accounting (bac 1)
Type of Assessment for UE in Q1
- Oral examination
- Written examination
Q1 UE Assessment Comments
Written examination: 100 % (adaptation possible if covid-19)
Type of Assessment for UE in Q3
- Oral examination
- Written examination
Q3 UE Assessment Comments
Written examination: 100 % (adaptation possible if covid-19)
Type of Resit Assessment for UE in Q1 (BAB1)
- N/A
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-015 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-015 |
|
Required Reading
| AA | |
|---|---|
| W-COGE-015 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-015 | Not applicable |
Recommended Reading
| AA | |
|---|---|
| W-COGE-015 |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-015 | 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
| AA | Other Recommended Reading |
|---|---|
| W-COGE-015 | - 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. |
Grade Deferrals of AAs from one year to the next
| AA | Grade Deferrals of AAs from one year to the next |
|---|---|
| W-COGE-015 | Authorized |