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Comptabilité comparée : RPC-IFRS

  • Teacher(s): V.Dousse , T.Kenel
  • English title: Compared Accounting :Swiss GAAP-IFRS
  • Course given in: French
  • ECTS Credits: 3 credits
  • Schedule: Spring Semester 2018-2019, 2.0h. course (weekly average)
  •  séances
  • site web du cours course website
  • Related programme: Master of Science (MSc) in Accounting, Control and Finance

 

Objectives

Preparation of the students to apply the International Financial Reporting Standards IFRS and the Swiss GAAP FER.

Contents

The course seeks to deepen the knowledge of the International Reporting Standards IFRS and the Swiss GAAP FER. These standards are often applied by companies quoted on the stock exchange and by other unquoted large companies.

After a short presentation of the different accounting standards (theoretical refresher from the course in the first semester), the course focuses mainly on the practical application of the IFRS and the Swiss GAAP FER. The course also aims to give a sound critical view on the standards, mainly for further futur develpments.

Many case studies derived from real situations will complete and enrich the subject treated in order to give to the students the possibility to make themselves an opinion of the most important elements of a financial reporting strategy that management has to evaluate.

References

Priccipal references

  • APOTHELOZ BERNARD, STETTLER ALFRED, DOUSSE VINCENT, MINYUE DONG Maîtriser l'information comptable, MIC II et III, 4ème édition, 2011 et 2012, Presses polytechniques et universitaires romandes, Lausanne, 736 et 592 pages
  • RAFFOURNIER BERNARD, Les Normes Comptables Internationales (IFRS/IAS), 6ème édition, Economica, 2015, Paris
  • INTERNATIONAL ACCOUNTING STANDARDS BOARD, Financial Reporting Standards 2017 (IFRS) "Normes comptables internationales", édition 2017, International Accounting Standards Board, London, 2017

Pre-requisites

Understanding of restatement of financial statements, external ad internal financial statements as well as consolidation techniques.

Evaluation

First attempt

Exam:
Written 2h00 hours
Documentation:
Allowed
Calculator:
Allowed
Evaluation:

Final written exam at the end of the course.

Retake

Exam:
Written 2h00 hours
Documentation:
Allowed
Calculator:
Allowed
Evaluation:

Final written exam at the end of the course.



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