Study programme 2025-2026Français
International Standards for Accounting and Reporting
Programme component of Master's in Business Engineering (MONS) (day schedule) à la Warocqué School of Business and Economics

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-M1-IGGEST-078-MCompulsory UECOMBLE KarinW711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat
  • COMBLE Karin
  • VANDERBORGHT Fanny

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Anglais
Anglais14700033.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-COGE-062International Standards for Accounting and Reporting - AAEP142000Q1
W-COGE-063International Standards for Accounting and Reporting - AAEHP05000Q1

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

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.

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 Q1 UE assessment

  • Written examination - Face-to-face
  • Production (written work, report, essay, collection, product, etc.) - To be submitted online
  • Oral examination - Face-to-face
  • Oral presentation - Face-to-face
  • Seminar participation - Face-to-face
  • Graded assignment(s) - Remote

Q1 UE Assessment Comments

NA

Type(s) and mode(s) of Q1 UE resit assessment (BAB1)

  • N/A - Néant

Q1 UE Resit Assessment Comments (BAB1)

NA

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

  • Written examination - Face-to-face
  • Production (written work, report, essay, collection, product, etc.) - To be submitted online
  • 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
  • Travaux pratiques
  • Etudes de cas
W-COGE-063
  • Projet sur ordinateur
  • Etudes de cas

Mode of delivery

AAMode of delivery
W-COGE-062
  • Hybrid
W-COGE-063
  • Hybrid

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 : 16/04/2025
Date de dernière génération automatique de la page : 05/07/2025
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be