année académique
2024-2025
2025-2026

Titulaire(s) du cours

Jean-Philippe MICHAUX (Coordonnateur)

Crédits ECTS

5

Langue(s) d'enseignement

anglais

Contenu du cours

Refresher

IFRS

Special transactions

Consolidation

Other Business combinaison

This course contributes to the Sustainable Finance pedagogical pathway of the Sustainable Development initiative that seek to provide an integrated training in sustainability.

Objectifs (et/ou acquis d'apprentissages spécifiques)

Introduction to IFRS

Dynamic of financial statements (Apply all those knowledge in concrete cases)

Analyse & understand :

  • specific accounting transactions

  • statements of cash flows

  • effects arising from business combinations (accounting for business combinations, mergers & demerger of companies, consolidation)

  • financial reporting requirements

Demonstrate that accounting is not simply the mechanics of accounting entries (debit & credits)

Méthodes d'enseignement et activités d'apprentissages

Lectures, Exercise sessions, Homeworks, Group or individual projects, Case studies

Références, bibliographie et lectures recommandées

  • IFRS, A quick reference guide, Cima Publishing, ISBN 978-1-85617-545-6

  • A Student Guide to International Reporting, 2nd edition, Clare Finch, Kaplan Publishing, ISBN 978-1-84710-708-4

  • 2012 Interpretation and Application of IFRS, Wiley Publishing, ISBN 978- 0470-92399-3

  • Advanced Financial Accounting, by Kothari and Barone (Univ. Bocconi), Pearson Education Publishing

  • IFRS for dummies, published by John Wiley & Sons, Ltd. ISBN 978-1-119- 96308-0

Contribution au profil d'enseignement

Thorough knowledge of corporate financial techniques, reporting standards and practices; Thorough and critical understanding of fundamental economic concepts and models as they apply to decisions made by individuals, firms and policy makers; identify and apply the analytical tools relevant for the problem at hand. (Be able to explain the limitations of these tools if any.) ; identify the relevant data and methods of analysis of these data to analyze a problem or evaluate decision options.(Be able to apply these methods using standard statistical software or programming. Be able to explain the limitations of the data or methods); Keep up to date about political and economic developments to improve business practice.

Autres renseignements

Contacts

jmichaux@ulb.ac.be

Assistant :

  • Laurent Jacobs

  • Laurent Thomé

Campus

Solbosch

Evaluation

Méthode(s) d'évaluation

  • Autre

Autre

written test, continuous assessment (includes participation and homeworks), group work

Construction de la note (en ce compris, la pondération des notes partielles)

Final mark build up :

  • Written tests : Max 2

  • Written examination : Max 17

  • Case studies rating : Max 3

Presence not mandatory. However :

  • Absence when test => 0

  • Participation marks

Langue(s) d'évaluation

  • anglais

Programmes