 | Study programme 2025-2026 | Français | |
 | Accounting Law and International Standards | ||
Programme component of Master's in Management (MONS) (day schedule) à la Warocqué School of Business and Economics |
| Code | Type | Head of UE | Department’s contact details | Teacher(s) |
|---|---|---|---|---|
| UW-M1-SCIGES-052-M | Compulsory UE | COLOT Olivier | W711 - Service de Comptabilité,Audit, Risk management et Entrepreneuriat |
|
| Language of instruction | Language of assessment | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Credits | Weighting | Term |
|---|---|---|---|---|---|---|---|---|---|
| Français | 24 | 32 | 0 | 0 | 0 | 8 | 8.00 | 1st term |
| AA Code | Teaching Activity (AA) | HT(*) | HTPE(*) | HTPS(*) | HR(*) | HD(*) | Term | Weighting |
|---|---|---|---|---|---|---|---|---|
| W-COGE-056 | Accounting Law and International Standards | 24 | 24 | 0 | 0 | 0 | Q1 | |
| W-COGE-057 | Accounting Law and International Standards - AAEHP | 0 | 8 | 0 | 0 | 0 | Q1 |
| Programme component |
|---|
Objectives of Programme's Learning Outcomes
- Mobilise expertise in at least one area of management.
- Master the principal decision-making processes of a company.
- Mobilise acquired skills in a specific professional environment.
- Prioritise responsible management practices.
- Refer to ethical principles and apply ethical codes specific to management sciences to their own behaviour.
- Act in compliance with specific legislative frameworks.
- In an active and integrated manner, master knowledge in the various fields of management and use them effectively in a professional context.
- Appropriately mobilise expertise taking into account the constraints and resources in the situation encountered.
- Be independent and regularly adapt to new contexts.
- Monitor knowledge and methodological approaches in order to evolve their thinking and practice.
- Understand interactions between companies and their socio-economic environments.
- Master and appropriately mobilise knowledge and methodological approaches to understand and explain interactions between companies and their environment.
- Assimilate the components of the social and economic environment of a company.
Learning Outcomes of UE
At the end of the course, students will be able to understand the legal texts on accountancy,including their decrees, the code of societies and opinions ofthe accounting standards commission. Consequently, they will be able to adhere to accounting principles and apply rigorous accounting practices. Furthermore, they will have the ability to compare Belgian accounting law with international standards (IAS/IFRS).
UE Content: description and pedagogical relevance
- Part I: Lawful frame of the accounting
- Part II: Balance sheet liabilities
- Part III: Balance sheet assets
Prior Experience
General accounting (bac 1)
Type(s) and mode(s) of Q1 UE assessment
- Written examination - Face-to-face
Q1 UE Assessment Comments
Written examination: 100 %
Type(s) and mode(s) of Q1 UE resit assessment (BAB1)
- N/A - Néant
Q1 UE Resit Assessment Comments (BAB1)
Not applicable
Type(s) and mode(s) of Q3 UE assessment
- Written examination - Face-to-face
Q3 UE Assessment Comments
Written examination: 100 %
Type of Teaching Activity/Activities
| AA | Type of Teaching Activity/Activities |
|---|---|
| W-COGE-056 |
|
| W-COGE-057 |
|
Mode of delivery
| AA | Mode of delivery |
|---|---|
| W-COGE-056 |
|
| W-COGE-057 |
|
Required Reading
| AA | Required Reading |
|---|---|
| W-COGE-056 | Note de cours - Droit des comptes annuels et normes internationales - COLOT Olivier |
| W-COGE-057 |
Required Learning Resources/Tools
| AA | Required Learning Resources/Tools |
|---|---|
| W-COGE-056 | Not applicable |
| W-COGE-057 | Not applicable |
Recommended Learning Resources/Tools
| AA | Recommended Learning Resources/Tools |
|---|---|
| W-COGE-056 | 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. |
| W-COGE-057 | 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. |
Other Recommended Reading
| AA | Other Recommended Reading |
|---|---|
| W-COGE-056 | - Code des sociétés et des associations (CSA) - Dumont et Ghijselinck (2022), Principes de comptabilisation, Les principes d'une comptabilité efficace et rapide, Wolters Kluwer. - Dendauw, Dupont, Etienne, Ghysels, Longerstaey, Michel, Niessen, et Vincke (2017), Le nouveau droit comptable belge - Les surprises de la transposition de la Directive 2013/34/UE, Wolters Kluwer - Mercier S. (2015), " Droit Comptable Belge ", Editions Corporate Copyright, 220 pages. - Peeters Kris, Assez A., Blomme, H. & Darville, C. (2016), " Directive comptable européenne et sa transposition en droit belge ", Centre d'information du révisorat d'entreprises, ISBN : 978-90-466-0813-5, 182 p. |
| W-COGE-057 | - Code des sociétés et des associations (CSA) - Dumont et Ghijselinck (2022), Principes de comptabilisation, Les principes d'une comptabilité efficace et rapide, Wolters Kluwer. - Dendauw, Dupont, Etienne, Ghysels, Longerstaey, Michel, Niessen, et Vincke (2017), Le nouveau droit comptable belge - Les surprises de la transposition de la Directive 2013/34/UE, Wolters Kluwer - Mercier S. (2015), " Droit Comptable Belge ", Editions Corporate Copyright, 220 pages. - Peeters Kris, Assez A., Blomme, H. & Darville, C. (2016), " Directive comptable européenne et sa transposition en droit belge ", Centre d'information du révisorat d'entreprises, ISBN : 978-90-466-0813-5, 182 p. |