 | Study programme 2023-2024 | Français | |
| International Standards for Accounting and Reporting - AAEP | |||
Learning Activity |
| Code | Lecturer(s) | Associate Lecturer(s) | Subsitute Lecturer(s) et other(s) | Establishment |
|---|---|---|---|---|
| W-COGE-062 |
|
|
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term |
|---|---|---|---|---|---|---|---|
| Anglais | Anglais | 14 | 2 | 0 | 0 | 0 | Q2 |
Content of Learning Activity
Process of nomalization: origin, justifications, actors, porcessus. Further development of standards: IAS1, 2,4, 16, 21, 36, 38, 40, IFRS 13, 9. Analysis, presentation and discussion of scientific articles on the use of standards by markets and managers and their information capacity.
Required Learning Resources/Tools
Not applicable
Recommended Learning Resources/Tools
Not applicable
Other Recommended Reading
Not applicable
Mode of delivery
- Hybrid
Type of Teaching Activity/Activities
- Cours magistraux
- Conférences
- Travaux pratiques
- Etudes de cas
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
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term