Courses Master Display 2019-2020

Course Description To PDF
Course title Financial Accounting
Course code EBC4074
ECTS credits 6,5
Assessment None
Period Start End Mon Tue Wed Thu Fri
4 4-2-2020 5-4-2020 X X
Level Advanced
Coordinator Annelies Renders
For more information:
Language of instruction English
Being able to prepare financial statements according to IFRS.
-Understanding the rationale behind accounting methods and disclosures required by IFRS.
-Understanding the pros and cons of (allowed) alternative treatments.
This course provides an in-depth treatment of various advanced financial reporting methods that play a major role in the financial reporting of multi-national companies. It covers both measurement and (footnote) disclosure issues. Topics that will be discussed in detail include provisions and contingent liabilities, financial instruments, impairment, business combinations, and consolidation of (foreign) subsidiaries. Although a substantial part of the course will focus on the practical application of International Financial Reporting Standards (IFRS), the rationale behind the standards will also be discussed using insights from academic literature.
Picker, R., Leo K., Loftus J., Wise V., Clark K., and Alfredson R. "Applying International Financial Reporting Standards, 3rd edition, Wiley.
Students entering the course should have knowledge of financial accounting at an intermediate level. We expect students who have a major in accounting or finance to be more successful in dealing with the level and intensity of the course. Exchange students need to have obtained a bachelor degree with a major in Business.
An advanced level of English
Teaching methods PBL / Presentation / Assignment / Groupwork
Assessment methods Participation / Written Exam
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Master Business Research - No specialisation Year 1 Disc - IB Accountancy
Master Business Research - No specialisation Year 1 Disc - IB Accounting and Control
Master Business Research - No specialisation Year 1 Disc - IB Controlling
Master Business Research - Operations Research Year 1 Elective Course(s)
Master Business Research - Operations Research Year 2 Elective Course(s)
Master Fiscal Economics Economics Elective(s)
Master International Business - Accountancy Compulsory Course(s)
Master International Business - Accounting & Control (parttime/NL) Compulsory Course(s)
Master International Business - Controlling Compulsory Course(s)
SBE Exchange Master Master Exchange Courses
SBE Non Degree Courses Master Courses