Aims

After completion of the course, students will be able to:

1.1 (ACC) analyses accounting-related operational problems and issues, with special attention to the business context.

1.7 (ACC) Demonstrates comprehension of the ISA standards and is able to reflect on them.

4.1 (ACC) keeps up with societal, international and organisational developments and formulates a well-motivated argument regarding the relevance of these developments in terms of the organisation's internal and external financial reporting.

4.2 (ACC) reflects critically upon the implementation of relevant societal, international and organisational developments in the organisation's internal and external financial reporting, taking into consideration regulation and the specific business context.

10.1 (ACC) keeps up with recent trends in accounting-related themes, considering practitioner-oriented, policy-oriented, legal and scientific data sources.

10.2 (ACC) integrates practitioner-oriented, policy-oriented, legal and scientific information on specific accounting-related themes and formulates a well-motivated argument regarding the relevance of a specific theme for the organisation.

Previous knowledge

Students should be able to understand the basic principles of auditing or study them simultaneously.  To this end, the course ‘Externe Audit (HZH21A)’ is provided in the first semester of the master Handelswetenschappen as well.

Is included in these courses of study

• Master in de handelswetenschappen (dag + avond, programma voor studenten gestart vóór 2024-2025) (Brussel) (Specialisatie accountancy en audit (avond)) 60 ects.
• Courses for Exchange Students Faculty of Economics and Business (Brussels)
• Master in de handelswetenschappen (programma voor studenten gestart in 2024-2025 of later) (Brussel) (Specialisatie accountancy en audit (avond)) 60 ects.