Course description

Title of the Teaching Unit

International Financial Reporting Standards

Code of the Teaching Unit

21MRE50

Academic year

2025 - 2026

Cycle

Number of credits

Number of hours

Quarter

Weighting

Site

Anjou

Teaching language

English

Teacher in charge

Milis Dominique

Objectives and contribution to the program

• Provide a solid working knowledge of IFRS standards most relevant to the preparation and analysis of financial statements
• Develop practical application skills for core IFRS standards
• Link IFRS principles to economic and business realities (e.g. M&A, impairment, lease structuring)
• Integrate analytical thinking by interpreting financial statements from an investor point of view
• Emphasize the importance of professional judgment and estimation uncertainty

Prerequisites and corequisites

N/A

Content

Modular focus on IFRS: prioritize high-impact, high-judgment standards - classes cover IFRS topics such as conceptual framework, revenue, leases, financial instruments, group accounting, cash flows and judgment areas

Teaching methods

Integrated learning: mixed format - combination of traditional lectures for foundation building and technical clarity with case studies and activities where students conduct, resolve and present exercises

Assessment method

Written examination (application-oriented)

References

• Slide material available for each class
• www.iasplus.com
• www.deloitteifrslearning.com