Study programme 2021-2022Français
Accounting Law and International Standards
Programme component of Master's in Business Engineering à la Warocqué School of Business and Economics

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-M1-IGGEST-065-MCompulsory UECOLOT OlivierW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • COLOT Olivier

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français243200088.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-COGE-056Accounting Law and International Standards2424000Q1
W-COGE-057Accounting Law and International Standards - AAEHP08000Q1

Integrated test : there will be no assessment for each AA but a single assessment for the UE.
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.
  • 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

AAType of Teaching Activity/Activities
W-COGE-056
  • Cours magistraux
  • Travaux pratiques
W-COGE-057
  • Travaux pratiques

Mode of delivery

AAMode of delivery
W-COGE-056
  • Face to face
W-COGE-057
  • From a distance

Required Reading

AARequired Reading
W-COGE-056Note de cours - Droit des comptes annuels et normes internationales - Colot Olivier
W-COGE-057Note de cours - Droit des comptes annuels et normes internationales - Colot Olivier

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-COGE-056Not applicable
W-COGE-057Not applicable

Recommended Reading

AA
W-COGE-056
W-COGE-057

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-COGE-056Colot 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.
W-COGE-057Colot 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

AAOther Recommended Reading
W-COGE-056- Code des sociétés et des associations (CSA)
- 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.
W-COGE-057- Code des sociétés et des associations (CSA)
- 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.    
(*) 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 dernière mise à jour de la fiche ECTS par l'enseignant : 21/04/2021
Date de dernière génération automatique de la page : 06/05/2022
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Courriel: info.mons@umons.ac.be