Study programme 2021-2022Français
International Standards for Accounting and Reporting
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-068-MCompulsory UECOMBLE KarinW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • COMBLE Karin

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Anglais
Anglais14700033.002nd term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-COGE-062International Standards for Accounting and Reporting - AAEP60000Q2
W-COGE-063International Standards for Accounting and Reporting - AAEHP87000Q2

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.
    • 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.
  • 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.
    • Listen to team members and encourage expressing a shared opinion. Accept and discuss a different point of view than theirs.
    • Plan activities so as to best utilise the time available.
  • Prioritise responsible management practices.
    • Innovate in the development of methodologies and tools for analysis and decision-making in management.
    • 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.
  • Adopt a scientific approach of analysis and reasoning.
    • Master the different steps and methods to carry out research on complex or innovative management issues.
    • Construct a reference framework, formulate questions or hypotheses from the analysis of scientific literature.
    • Collect data, analyse it qualitatively and quantitatively and adequately interpret the results, taking into account the reference framework within which the research was developed.
  • Develop innovative strategies.
    • Mobilise the methods and management support tools in changing contexts.
    • Master the principal decision-making processes of a company.
    • Innovate in the development of methodologies and tools for analysis and decision-making in management.
  • Integrate scientific and technological processes.
    • Master highly specialised skills in certain areas of management, including the management of production and logistics.
    • Identify, model and analyse real and complex problems in management sciences.
    • Model, analyse and optimise the internal logistics of a production and distribution system.
  • Manage a project within an organisation.
    • Mobilise the methods and management support tools in changing contexts.
    • Identify professional networks and interact and collaborate with them. Research external expertise if necessary.
    • Demonstrate independence and persevere, despite the difficulties or initial errors, to find an optimal solution.
    • Assimilate the components of the social and economic environment of a company.
    • Demonstrate an open mind and adaption.

Learning Outcomes of UE

Knowledge of  IAS 1, 2, 7, 6, 21, 36, 38, 40, IFRS13

Content of UE

Knowledge of  IAS 1, 2, 7, 6, 21, 36, 38, 40, IFRS13

Prior Experience

Financial accounting

Type of Assessment for UE in Q2

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

Q2 UE Assessment Comments

Not applicable

Type of Assessment for UE in Q3

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

Q3 UE Assessment Comments

NA

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-COGE-062
  • Cours magistraux
  • Conférences
W-COGE-063
  • Projet sur ordinateur
  • Etudes de cas

Mode of delivery

AAMode of delivery
W-COGE-062
  • Face to face
  • From a distance
  • Mixed
W-COGE-063
  • From a distance

Required Reading

AA
W-COGE-062
W-COGE-063

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-COGE-062Not applicable
W-COGE-063Not applicable

Recommended Reading

AA
W-COGE-062
W-COGE-063

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-COGE-062Not applicable
W-COGE-063Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-COGE-062Not applicable
W-COGE-063Not applicable
(*) 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 : 04/05/2021
Date de dernière génération automatique de la page : 06/05/2022
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Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be