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 AS-2025

    Schedules and rooms

    Summary schedule Tuesday 08:15 - 11:00, Hebdomadaire, PER 21, Room C130 (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
    16.09.2025 08:15 - 11:00 Cours PER 21, Room C130
    23.09.2025 08:15 - 11:00 Cours PER 21, Room C130
    30.09.2025 08:15 - 11:00 Cours PER 21, Room C130
    07.10.2025 08:15 - 11:00 Cours PER 21, Room C130
    14.10.2025 08:15 - 11:00 Cours PER 21, Room C130
    21.10.2025 08:15 - 11:00 Cours PER 21, Room C130
    28.10.2025 08:15 - 11:00 Cours PER 21, Room C130
    04.11.2025 08:15 - 11:00 Cours PER 21, Room C130
    11.11.2025 08:15 - 11:00 Cours PER 21, Room C130
    18.11.2025 08:15 - 11:00 Cours PER 21, Room C130
    25.11.2025 08:15 - 11:00 Cours PER 21, Room C130
    02.12.2025 08:15 - 11:00 Cours PER 21, Room C130
    09.12.2025 08:15 - 11:00 Cours PER 21, Room C130
    16.12.2025 08:15 - 11:00 Cours PER 21, Room C130
  • Assessments methods

    Written exam - AS-2025, Session d'hiver 2026

    Assessments methods By rating
    Descriptions of Exams Examination time: 90 Min.

    Written exam - SS-2026, Session de rattrapage 2026

    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
    Master course offering for Mobility Students - As of FS-2025 > Courses in Management
    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 -60 ECTS 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_V03 - DD Caen - Dès SA-2025
    UniFr courses > Elective courses - Max 18 ECTS > SES Master level courses > Master's level SES elective courses in Management
    UniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Mandatory courses
    Ma - Accounting and Finance - 90 ECTS
    Version: 2021-SA_V03 - Dès SA-2025
    Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses must be validated. > ACC: Accounting and Control > Mandatory courses
    Course - 72 ECTS > Elective courses from all Master's programmes at the university > SES Master level courses > Master's level SES elective courses in Management
    Ma - Business Communication : Business Informatics - 90 ECTS
    Version: 2024-SA_V03
    OPTION Information Management > Business Informatics Courses > Modules management > FIN: Finance
    OPTION Information Management > Business Informatics Courses > 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 Society - 90 ECTS
    Version: 2021-SA_V03
    Forschungsbereiche > Inter- & Transdisciplinary Perspectives
    Ma - Economics - 90 ECTS
    Version: 2021-SA_V05 - Dès le SA-2025
    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 > Master's level SES elective courses in Management
    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 > Master's level SES elective courses in Management
    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 > Master's level SES elective courses in Management
    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 > Master's level SES elective courses in Management
    Course selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses > Master's level SES elective courses in Management
    Ma - International and European Business - 90 ECTS
    Version: 2021-SA_V02 - dès SA-2025
    Courses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Courses > Modules > Elective courses of the management modules > Elective courses of the management modules > Elective courses for the Master in management
    Courses > Additional courses > SES Master level courses > Master's level SES elective courses in Management
    Ma - Management - 90 ECTS
    Version: 2021-SA_V04 - Dès SA-2025
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Elective courses taken outside a validating module > Elective courses in the management modules > Elective courses for the Master in management
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Minimum of 3 modules with a minimum of 18 ECTS and 2 core courses > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Courses: min. 72 ECTS > Elective courses > SES Master level courses > Master's level SES elective courses in Management
    Ma - Marketing - 90 ECTS
    Version: 2021-SA_V04 - Dès SA-2025
    Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses > Master's level SES elective courses in Management
    MiMa - Business Informatics - 30 ECTS
    Version: 2020-SA_V01
    Cours > Modules management > FIN: Finance
    Cours > Modules management > ACC: Accounting and Control
    MiMa - Management - 30 ECTS
    Version: 2021-SA_V01
    Elective courses - 30 ECTS > ACC: Accounting and Control
    Elective courses - 30 ECTS > FIN: Finance