The objective of the course is to complete the initiation of the student in treating the current transactions of a company, and to familiarize him with the End of year regularization, leading to a complete set of financial statements. The course introduces also the concept of the International Accounting Standards / International Financial Reporting Standards (IAS/IFRS), the Conceptual Framework of the International Accounting Standards Board (IASB), and compares the presentation of the Balance Sheet and the Income Statement between PCGL and IASB.

Temps présentiel : 52.5 heures

Charge de travail étudiant : 105 heures

Méthode(s) d'évaluation : Examen final, Examen partiel

Référence :
Accounting Principles 13th edition (E-book), Kieso, Kimmel, and Weygandt, Wiley, 2018