Study programme 2020-2021Français
International Standards for Accounting and Reporting
Programme component of Master's in Management 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

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-MM-SCGEST-002-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

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.
    • Contribute to the development of innovative tools and solutions.
  • Professionally communicate and present original work both orally and in writing.
    • Conduct scientific reasoning on complex or innovative management issues.
    • Communicate and interact in a clear and structured manner, orally and in writing, on issues, analyses and projects.
    • Present and structure data in a clear, precise, neutral, and non-oriented way.
  • Act in an international and multicultural context.
    • Assimilate the components of the social and economic environment of a company.
    • Communicate and interact in a clear and structured manner, orally and in writing in at least one other language other than French, on issues, analyses and projects.
    • Demonstrate an open mind and adaption.
  • Collaborate within a team and exercise leadership.
    • Contribute to the coordination and animation of a team, by putting in place the most effective means of collaboration in a given situation.
    • Plan activities so as to best utilise the time available.
  • 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.
    • Integrate highly specialised knowledge in different fields of management.
    • Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
    • Contribute to the implementation of innovative projects.
  • Be independent and regularly adapt to new contexts.
    • Demonstrate independence and persevere, despite the difficulties or initial errors, to find an optimal solution.
    • Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
    • Assess their practices and be able to question it.
  • Understand interactions between companies and their socio-economic environments.
    • Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
    • Assimilate the components of the social and economic environment of a company.
    • Mobilise the methods and management support tools in changing contexts.

Learning Outcomes of UE

Good comprehension of IA IFRS

Content of UE

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.

Prior Experience

Accounting good skills

Type of Assessment for UE in Q1

  • Presentation and/or works
  • Oral examination
  • Written examination
  • eTest

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
  • From a distance
  • Mixed

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
Date de génération : 09/07/2021
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Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be