 | Study programme 2023-2024 | Français | |
| Consolidated Accounting - AAEHP | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-059 |
|
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Français | Français | 0 | 3 | 0 | 0 | 0 | Q2 |
Content of Learning Activity
Ch1 Lawful context of consolidated financial statements
Ch2 Scope of consolidation
Ch3 Consolidation methods
Ch4 Operations prior to consolidation
Required Reading
Note de cours - Comptes consolidés - COLOT Olivier
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Colot O., Dendauw C., Descendre N., De Wolf M. & Vessié B. (2014), " Les normes comptables internationales IAS/IFRS ", Ed. La Charte Professional Publishing, 833 pages, ISBN : 978-2-87403-343-8.
Didier J-G (2021), "Les principes de consolidation", EDI PRO, ISBN: 978-2874964411, 134 pages.
Raffournier B. (2020), "La consolidation des comptes selon les IFRS", De Boeck Supérieur, ISBN : 978-2807329645, 256 pages.
Code des sociétés et des associations.
Mode of delivery
- Remote
Type of Teaching Activity/Activities
- Travaux pratiques
Evaluations
The assessment methods of the Learning Activity (AA) are specified in the course description of the corresponding Educational Component (UE)
Location of learning activity
- Université de Mons - Mons
Location of assessment
- Université de Mons - Mons