Formation/Cours

A good knowledge of the financial accounting process, i.e. of issues related to:
1. transactions analysis;
2. the accounting cycle;
3. the preparation of financial statements (balance sheet, income statement, notes).

1.C Communicate effectively in English
5.B Construct expert knowledge from cutting-edge information
5.C Employ state-of-the-art management techniques
6.A Thoroughly examine a complex business situation
6.B Synthesize multifaceted information from various sources across different functional fields
7. Explain why international differences in financial reporting persist, in spite of the adoption of IFRS by many countries
8. Outline the major requirements of IFRS (compared with US GAAP when relevant)
9. Discuss some key financial reporting topics for listed groups using IFRSs

Chap.1 International differences in financial reporting
Chap.2 Financial reporting by listed groups