International Accounting Standards

  • Teaching

    Details

    Faculty Faculty of Management, Economics and Social Sciences
    Domain Business Administration
    Code UE-EGE.00119
    Languages English
    Type of lesson Lecture
    Level Master
    Semester SA-2023

    Schedules and rooms

    Summary schedule Tuesday 08:15 - 11:00, Hebdomadaire (Autumn semester)
    Hours per week 3

    Teaching

    Teachers
    • Missonier-Piera Franck
    Assistants
    • Vazquez Espinosa Diana
    Description

    Among the main topics, the course will cover:
    leases, provisions & contingent liabilities, employee benefits, share based payments, business combinations, impairment tests, Financial instruments.

    Training objectives The overall objective is for participants to gain a deep understanding of the various financial reporting and disclosure issues/methods used by Companies & Organizations in preparing the major financial statements under international accounting standards.
    Condition of access Participants must have a good understanding of financial accounting before attending this course (i.e. a minimum of 6 ECTS Financial Accounting course).
    Softskills
    No
    Off field
    No
    BeNeFri
    Yes
    Mobility
    Yes
    UniPop
    No

    Documents

    Bibliography

    2022 International Financial Reporting Standards IFRS® (Red Book), ISBN: 978-1-914113-37-6

  • Dates and rooms
    Date Hour Type of lesson Place
    19.09.2023 08:15 - 11:00 Cours PER 21, Room E120
    26.09.2023 08:15 - 11:00 Cours PER 21, Room E120
    03.10.2023 08:15 - 11:00 Cours PER 21, Room E120
    10.10.2023 08:15 - 11:00 Cours PER 21, Room E120
    17.10.2023 08:15 - 11:00 Cours PER 21, Room E120
    24.10.2023 08:15 - 11:00 Cours PER 21, Room E120
    31.10.2023 08:15 - 11:00 Cours PER 21, Room E120
    07.11.2023 08:15 - 11:00 Cours PER 21, Room E120
    14.11.2023 08:15 - 11:00 Cours PER 21, Room E120
    21.11.2023 08:15 - 11:00 Cours PER 21, Room E120
    28.11.2023 08:15 - 11:00 Cours PER 21, Room E120
    05.12.2023 08:15 - 11:00 Cours PER 21, Room E120
    12.12.2023 08:15 - 11:00 Cours PER 21, Room E120
    19.12.2023 08:15 - 11:00 Cours PER 21, Room E120
  • Assessments methods

    Written exam - SA-2023, Session d'hiver 2024

    Date 17.01.2024 08:30 - 10:00
    Assessments methods By rating
    Descriptions of Exams Examination time: 90 Min.

    Written exam - SP-2024, Session de rattrapage 2024

    Date 20.08.2024 08:30 - 10:00
    Assessments methods By rating
    Descriptions of Exams Examination time: 90 Min.
  • Assignment
    Valid for the following curricula:
    BeNeFri - Sciences économiques et sociales
    Version: 2018/SP_V01_SES_BeNeFri
    Course > Master course offering for BeNeFri Students

    Complementary learnings in SES or mobility students
    Version: ens_compl_ses
    Mster course offering for Mobility Students

    Doc - Business Informatics
    Version: 20210713
    Elective courses > Wahlkurse UNIFR

    Doc - Economics
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Economie quantitative
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Management
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Management in Nonprofit-Organisation
    Version: 2002/SA_V01_60ECTS Théoriques
    Elective courses > Wahlkurse UNIFR

    Doc - Sciences sociales
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Sciences économiques et sociales
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR

    Ma - Accounting and Finance - 120 ECTS
    Version: 2024/SP_V01_DD_Caen
    UniFr courses > Elective courses - Max 18 ECTS > SES Master level courses
    UniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Core courses

    Ma - Accounting and Finance - 90 ECTS
    Version: 2021/SA_V01
    Course - 72 ECTS > Finance module: at least 3 of the core courses (see department website: https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html) must be validated. > FIN: Finance
    Course - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
    Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control

    Ma - Business Communication : Business Informatics - 90 ECTS
    Version: 2020/SA_V02
    Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > FIN: Finance
    Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control

    Ma - Business Informatics - 90 ECTS
    Version: 2020/SA-v01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > FIN: Finance
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control

    Ma - Communication and Media Research - 90 ECTS
    Version: 2015/SA_V01
    Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses

    Ma - Communication and Society - 90 ECTS
    Version: 2021/SA_V03
    Forschungsbereiche > Inter- & Transdisciplinary Perspectives

    Ma - Economics - 90 ECTS
    Version: 2021/SA_V04
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Course selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses

    Ma - European Business - 90 ECTS
    Version: 2017/SA_v01
    Courses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
    Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > ACC: Accounting and Control
    Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > FIN: Finance

    Ma - Information Management - 90 ECTS
    Version: 2019/SA_V01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > FIN: Finance

    Ma - International and European Business - 90 ECTS
    Version: 2021/SA_V01
    Courses > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
    Courses > Modules > One complete module taken from the following list > Groupe d'élément de validation du Module FIN > FIN: Finance
    Courses > Modules > One complete module taken from the following list > Groupe d'élément de validation du Module ACC > ACC: Accounting and Control

    Ma - Management - 90 ECTS
    Version: 2021/SA_V01
    Courses: min. 72 ECTS > Elective Courses : max. 18 ECTS > SES Master level courses
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Groupe d'élément de validation du Module FIN > FIN: Finance
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Groupe d'élément de validation du Module ACC > ACC: Accounting and Control

    Ma - Management - 90 ECTS [MA]
    Version: 2017/SA_v01
    Courses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level courses
    Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > FIN: Finance
    Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > ACC: Accounting and Control

    Ma - Marketing - 90 ECTS
    Version: 2021/SA_V02
    Courses > Elective Master courses from the whole university > SES Master level courses

    Ma - Public Economics and Public Finance - 90 ECTS
    Version: 2015/SA_V01_MA_VWL_DD
    Cours > Up to 45 ECTS credits must fulfill the conditions required for the specialisation, including the modules 1, 2 and 6 with a min. of 12 ECTS in each. > Additional courses in Economics in order to fulfil the Double Diploma requirements > FIN: Finance

    MiMa - Business Informatics - 30 ECTS
    Version: 2020/SA_V01
    Cours > Modules management > FIN: Finance
    Cours > Modules management > ACC: Accounting and Control

    MiMa - Gestion d'entreprise - 30 ECTS
    Version: 2021/SA_V01
    Elective courses - 30 ECTS > ACC: Accounting and Control
    Elective courses - 30 ECTS > FIN: Finance