Advanced Group Accounting
- Enseignant(s): P.André
- Titre en français: Comptabilité avancée des Groupes
- Cours donné en: anglais
- Crédits ECTS: 3 crédits
- Horaire: Semestre d'automne 2022-2023, 2.0h. de cours (moyenne hebdomadaire)
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séances
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site web du cours
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Formations concernées:
Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance
Maîtrise universitaire en Droit et économie -
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ObjectifsThis is an advanced course in group accounting and consolidation which could easily also be called Accounting for Complex Organisations. The principal objective is to continue students’ education in this field through an examination of more complex accounting issues. The main course objectives are the following:
An important supplementary objective is to develop students’ ability to research accounting pronouncements and to use their judgmental skills to provide opinions on the appropriate treatment for unfamiliar accounting problems. ContenusThe following standards will be examined: IFRS 3 Business combinations IAS 28 Investment in Associates and Joint Ventures IFRS 10 Consolidated Financial Statements IAS 27 Separate Financial Statements IFRS 11 Joint Arrangements IFRS 12 Disclosure of Interest in Other Entities IFRS 8 Operating Segments IAS 36 Impairment of Assets (pertaining to Goodwill) IAS 21 The effects of changes in foreign exchange rates
COVID-19 Information: Due to the current situation, the schedule and classrooms may change without warning until further notice. The initial mode of delivery of the courses will be face-to-face but could change based on future developments. Please consult these pages regularly to keep abreast of developments. The method of evaluation could also change if course and/or exams are online. RéférencesIAS and IFRS standards Most advanced accounting textbooks deal with these topics. Further references to be supplied in class. Pré-requisA sound understanding and good technical proficiency in Accounting. Introductory course in Group Accounting. Evaluation1ère tentative
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