Study programme 2022-2023Français
International Standards for Accounting and Reporting
Programme component of Master's in Management (MONS) (day schedule) à la Warocqué School of Business and Economics

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-M1-SCIGES-055-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.
  • 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.
    • 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.
  • 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

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

UE Content: description and pedagogical relevance

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

Prior Experience

Financial accounting

Type(s) and mode(s) of Q2 UE assessment

  • Written examination - Remote
  • Oral examination - Face-to-face
  • Oral presentation - Face-to-face
  • Seminar participation - Remote
  • Graded assignment(s) - Remote

Q2 UE Assessment Comments

Not applicable

Type(s) and mode(s) of Q3 UE assessment

  • Written examination - Face-to-face

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
  • Hybrid
W-COGE-063
  • Remote

Required Learning Resources/Tools

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

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 : 11/05/2022
Date de dernière génération automatique de la page : 21/06/2023
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be