Objectives

Preparation of the students to apply the International Financial Reporting Standards IFRS and the Swiss GAAP FER.

Contents

The course seeks to deepen the knowledge of the International Reporting Standards IFRS and the Swiss GAAP FER. These standards are often applied by companies quoted on the stock exchange and by other unquoted large companies.

After a short presentation of the different accounting standards (theoretical refresher from the course in the first semester), the course focuses mainly on the practical application of the IFRS and the Swiss GAAP FER. The course also aims to give a sound critical view on the standards, mainly for further futur develpments.

Many case studies derived from real situations will complete and enrich the subject treated in order to give to the students the possibility to make themselves an opinion of the most important elements of a financial reporting strategy that management has to evaluate.

References

Priccipal references

• STETTLER Alfred, DOUSSE Vincent, DONG Minyue, DARBELLAY Yves, Maîtriser l'information comptable, MIC 1, 7e édition, 2019, Presses polytechniques et universitaires romandes, Lausanne

• DOUSSE Vincent, DONG Minyue, DARBELLAY Yves, PIANTA Raphael, Maîtriser l'information comptable, MIC 2, 5e édition, 2020, Presses polytechniques et universitaires romandes, Lausanne.
• RAFFOURNIER Bernard, Les Normes Comptables Internationales (IFRS/IAS), 7e étion, Economica, Paris, 2018.
• NTERNATIONAL ACCOUNTING STANDARDS BOARD, Financial Reporting Standards 2019(IFRS) "Normes comptables internationales", édition 2019 International Accounting Standards Board, London.

Pre-requisites

Understanding of restatement of financial statements, external ad internal financial statements as well as consolidation techniques.

Evaluation

First attempt

Exam:

Written 2h hours

Documentation:

Allowed

Calculator:

Allowed

Evaluation:

Retake

Exam:

Written 2h00 hours

Documentation:

Allowed

Calculator:

Allowed

Evaluation: