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-2020

    Schedules and rooms

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

    Teaching

    Teachers
    • Missonier-Piera Franck
    Assistants
    • Parisod Stéphane
    • Spadetti Cédric
    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 2014 International Financial Reporting Standards IFRS® (Red Book), ISBN: 978-1-909704-25-1
  • Dates and rooms
    Date Hour Type of lesson Place
    15.09.2020 08:15 - 11:00 Cours PER 21, Room A230
    22.09.2020 08:15 - 11:00 Cours PER 21, Room A230
    29.09.2020 08:15 - 11:00 Cours PER 21, Room A230
    06.10.2020 08:15 - 11:00 Cours PER 21, Room A230
    13.10.2020 08:15 - 11:00 Cours PER 21, Room A230
    20.10.2020 08:15 - 11:00 Cours PER 21, Room A230
    27.10.2020 08:15 - 11:00 Cours PER 21, Room A230
    03.11.2020 08:15 - 11:00 Cours PER 21, Room A230
    10.11.2020 08:15 - 11:00 Cours PER 21, Room A230
    17.11.2020 08:15 - 11:00 Cours PER 21, Room A230
    24.11.2020 08:15 - 11:00 Cours PER 21, Room A230
    01.12.2020 08:15 - 11:00 Cours PER 21, Room A230
    15.12.2020 08:15 - 11:00 Cours PER 21, Room A230
  • Assessments methods

    Written exam - SA-2020, Session d'hiver 2021

    Date 20.01.2021 08:00 - 09:30
    Assessments methods By rating
    Descriptions of Exams Examination time: 90 Min.

    Written exam - SP-2021, Session de rattrapage 2021

    Date 24.08.2021 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 Dès SA-2024
    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 > Core courses
    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 - International and European Business - 90 ECTS
    Version: 2021/SA_v01 dès SA-2024
    Courses > Additional courses > SES Master level courses
    Courses > Modules > Elective courses of the management modules > Elective courses of the management modules > Elective courses for the Master in management
    Courses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Ma - Management - 90 ECTS
    Version: 2021/SA_v03 dès SA-2024
    Courses: min. 72 ECTS > Elective courses > SES Master level courses
    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 > Modules - min 54 ECTS > Elective courses taken outside a validating module > Elective courses in the management modules > Elective courses for the Master in management
    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/V03 dès SA-2024
    Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses
    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