Key words
International Accounting Standards
Objectives
After an introduction to the international accounting standards and methods, the student has insight in the balance sheet and income statement made up in accordance with IAS.
The student is able to analyse, synthesise and interpret the international accounting standards and he knows the differences between IAS and Belgian accounting rules.
The student is able to follow evolutions concerning the application of these standards. He is able to extend and actualise his knowledge of these contents.
Topics
International Accounting Principles - Framework, general principles and presentation of the annual accounts under IAS/IFRS
- Applicability
- Presentation of the standards and valuation rules
- Differences between Belgian accounting rules and IAS
- Practical examples and exercises
Prerequisites
Belgian accounting rules and methods.
Final Objectives
Materials used
Teachers' course
Textbook, Professional literature.
Study costs
Unit price for the copies (max 275 pages)
Textbook: market price
Study guidance
The lecturer is available for individual questions.
Teaching Methods
Lectures - Case-studies - exercises
Assessment
- First exam session: 100 % written exam
- Second exam session: 100 % written exam
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Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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