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Insurance Accounting

  • Teacher(s):  
  • Course given in: English
  • ECTS Credits:
  • Schedule: Autumn Semester 2018-2019, 2.0h. course (weekly average)
      WARNING :   this is an old version of the syllabus, old versions contain   OBSOLETE   data.
  •  sessions
  • site web du cours course website
  • Related programmes:

 

Objectives

The main objective of this course is to provide students with a general knowledge about accounting information and techniques with an emphasis on special features of accounting in the insurance sector. It also aims at introducing students to accounting standards, their newest developments and discussions around them.

Contents

Introduction
Financial Accounting
- General Overview
- The Insurance Operating Cycle
- Assets and Liabilities
- Reporting

Accounting Standards
- Organisations
- US GAAP
- IFRS / IAS

References

Harrison W., Horngren C., Thomas C. W., Suwardy T.
"Financial Accounting - International Financial Reporting Standards"
Pearson Education, 8th edition (2011)

Lundin, Tom
"Intro to Insurance Company Accounting"
LOMA (1999)

Mirza A., Holt G., Orrel M.
"IFRS International Financial Reporting Standards - Workbook and Guide"
John Wiley, New York (2006)

Obert, Robert
"Pratique des normes IFRS"
Dunod, Paris (2013)

Pre-requisites

Financial mathematics (compound interest)

Evaluation

First attempt

Exam:
Written 3h00 hours
Documentation:
Allowed
Calculator:
Allowed
Evaluation:

Mid-term test mark will be taken into consideration for 30% if it is better than exam. Exercise assignments submitted during the year may be taken into consideration for borderline cases.

Retake

Exam:
Written 3h00 hours
Documentation:
Allowed
Calculator:
Allowed
Evaluation:

Same as first exam



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