Comptabilité comparée : RPC-IFRS
- Teacher(s): V.Dousse T.Kenel
- English title: Compared Accounting :Swiss GAAP-IFRS
- Course given in: French
- ECTS Credits: 3 credits
- Schedule: Autumn Semester 2021-2022, 2.0h. course (weekly average)
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course website
- Related programme: Master of Science (MSc) in Accounting, Control and Finance
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ObjectivesPreparation of the students to apply the International Financial Reporting Standards IFRS and the Swiss GAAP FER. ContentsThe 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. ReferencesPriccipal references
Pre-requisitesUnderstanding of restatement of financial statements, external ad internal financial statements as well as consolidation techniques. EvaluationFirst attempt
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