International Accounting Standards
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Teaching
Details
Faculty Faculty of Management, Economics and Social Sciences Domain Business Administration Code UE-EGE.00119 Languages English Type of lesson Lecture
Level Master Semester AS-2024 Schedules and rooms
Summary schedule Tuesday 08:15 - 11:00, Hebdomadaire, PER 21, Room A230 (Autumn semester)
Hours per week 3 Teaching
Documents
Bibliography 2022 International Financial Reporting Standards IFRS® (Red Book), ISBN: 978-1-914113-37-6
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Dates and rooms
Date Hour Type of lesson Place 17.09.2024 08:15 - 11:00 Cours PER 21, Room A230 24.09.2024 08:15 - 11:00 Cours PER 21, Room A230 01.10.2024 08:15 - 11:00 Cours PER 21, Room A230 08.10.2024 08:15 - 11:00 Cours PER 21, Room A230 15.10.2024 08:15 - 11:00 Cours PER 21, Room A230 22.10.2024 08:15 - 11:00 Cours PER 21, Room A230 29.10.2024 08:15 - 11:00 Cours PER 21, Room A230 05.11.2024 08:15 - 11:00 Cours PER 21, Room A230 12.11.2024 08:15 - 11:00 Cours PER 21, Room A230 19.11.2024 08:15 - 11:00 Cours PER 21, Room A230 26.11.2024 08:15 - 11:00 Cours PER 21, Room A230 03.12.2024 08:15 - 11:00 Cours PER 21, Room A230 10.12.2024 08:15 - 11:00 Cours PER 21, Room A230 17.12.2024 08:15 - 11:00 Cours PER 21, Room A230 -
Assessments methods
Written exam - AS-2024, Session d'hiver 2025
Date 15.01.2025 08:30 - 10:00 Assessments methods By rating Descriptions of Exams Examination time: 90 Min. Written exam - SS-2025, Session de rattrapage 2025
Date 19.08.2025 08:30 - 10:00 Assessments methods By rating Descriptions of Exams Examination time: 90 Min. -
Assignment
Valid for the following curricula: BeNeFri - Sciences économiques et sociales
Version: 2018-SP_V01 - SES BeNeFri
Course > Master course offering for BeNeFri Students
Complementary learnings in SES or mobility students
Version: ens_compl_ses
Mster course offering for Mobility Students
Doc - Business Informatics
Version: 20210713
Elective courses > Wahlkurse UNIFR
Doc - Economics
Version: 2002-SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Economie quantitative
Version: 2002-SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Management
Version: 2002-SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Management in Nonprofit-Organisation
Version: 2002-SA_V01 -60 ECTS Théoriques
Elective courses > Wahlkurse UNIFR
Doc - Sciences sociales
Version: 2002-SA_V01
Cours a choix > Wahlkurse UNIFR
Doc - Sciences économiques et sociales
Version: 2002-SA_V01
Cours a choix > Wahlkurse UNIFR
Ma - Accounting and Finance - 120 ECTS
Version: 2024-SP_V02 - DD Caen
UniFr courses > Elective courses - Max 18 ECTS > SES Master level coursesUniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Mandatory courses
Ma - Accounting and Finance - 90 ECTS
Version: 2021-SA_V02 - Dès SA-2024
Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control > Mandatory coursesCourse - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
Ma - Business Communication : Business Informatics - 90 ECTS
Version: 2024-SA_V03
Information Management > Cours > Modules management > FIN: FinanceInformation Management > Cours > Modules management > ACC: Accounting and Control
Ma - Business Informatics - 90 ECTS
Version: 2020-SA_V01
Classes - min. 45 ECTS > Modules management - max. 15 ECTS > FIN: FinanceClasses - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
Ma - Communication and Society - 90 ECTS
Version: 2021-SA_V03
Forschungsbereiche > Inter- & Transdisciplinary Perspectives
Ma - Economics - 90 ECTS
Version: 2021-SA_V04
Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level coursesLe choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level coursesCourse selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
Ma - International and European Business - 90 ECTS
Version: 2021-SA_V01 - dès SA-2024
Courses > Additional courses > SES Master level coursesCourses > Modules > Elective courses of the management modules > Elective courses of the management modules > Elective courses for the Master in managementCourses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Core courses
Ma - Management - 90 ECTS
Version: 2021-SA_V03 - Dès SA-2024
Courses: min. 72 ECTS > Elective courses > SES Master level coursesCourses: min. 72 ECTS > Modules - min 54 ECTS > Minimum of 3 modules with a minimum of 18 ECTS and 2 core courses > ACC Module validation element group > ACC: Accounting and Control > Core coursesCourses: min. 72 ECTS > Modules - min 54 ECTS > Elective courses taken outside a validating module > Elective courses in the management modules > Elective courses for the Master in management
Ma - Marketing - 90 ECTS
Version: 2021-SA_V03 - Dès SA-2024
Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses
MiMa - Business Informatics - 30 ECTS
Version: 2020-SA_V01
Cours > Modules management > FIN: FinanceCours > Modules management > ACC: Accounting and Control
MiMa - Gestion d'entreprise - 30 ECTS
Version: 2021-SA_V01
Elective courses - 30 ECTS > ACC: Accounting and ControlElective courses - 30 ECTS > FIN: Finance