Formation/Cours

At the end of the course, the student should be able to:
– To realise the limitations of IFRS to financial disclosure
– Be aware of how important is the intellectual capital for companies in knowledge based economy
– To unterstand how and when non-financial disclosure occurs
– To know the motivations for intellectual capital disclosure and reporting
– To measure and report intellectual capital using different models and approaches
– Be aware of how companies report about sustainability and corpoate social responsibility and what are the derminants of this disclosure.

– Corporate disclosure strategies: how and why companies disclose?
– Relations with investors
– Definition of intellectual capital
– Models and approaches for intellectual capital disclosures and reporting
– Family firms and non-financial reporting
– Social and environmental disclosures (the GRI guidelines)