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Financial Instruments in Accounting

  • Teacher(s):   R.Barendregt   G.Jarry  
  • Course given in: English
  • ECTS Credits: 3 credits
  • Schedule: Autumn Semester 2019-2020, 2.0h. course (weekly average)
  •  sessions
  • site web du cours course website
  • Related programme: Master of Science (MSc) in Accounting, Control and Finance

 

Objectives

The purpose of the Financial Instruments Accounting course is to provide students with in-depth knowledge of accounting standards for financial instruments (i.e. IAS 32, IAS 39, IFRS 7, IFRS 9).

Contents

At the end of this course, students will master the methods of accounting for financial instruments. It consists of theoretical presentations, illustrations and practical exercises. Before each session, students must prepare readings / exercises.

References

* IFRS Standards, IASB (International Accounting Standards Board), ISBN: 9781911629122

** Insights into IFRS, KPMG's Practical Guide to International Reporting Standards, 15th edition.

*** Options, futures and other derivatives, Hull John, Pearson Education, 10th edition (aussi disponible en français).

Evaluation

First attempt

Exam:
Written 1h30 hours
Documentation:
Not allowed
Calculator:
Allowed with restrictions
Evaluation:

Examen final écrit

Retake

Exam:
Written 1h30 hours
Documentation:
Not allowed
Calculator:
Allowed with restrictions
Evaluation:


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