CAS CERTIFICAT DE FORMATION CONTINUE

CERTIFICATE OF ADVANCED STUDIES

IFRS & IPSAS

2014/2015 WWW.IFRS-IPSAS.UNIGE.CH

ENGLISHPROGRAM

6TH EDITION

DIRECTION

PROFESSOR FRANCK MISSONIER-PIERAUniversity of Fribourg

PROFESSOR BERNARD MORARDDean, University of Geneva

COLLABORATION

SWISS INSTITUTE FOR SUSTAINABLE MANAGEMENT

COORDINATION AND ADMINISTRATION

ELISABETH LARSSONUniversity of GenevaHEC ExecutiveGeneva School of Economics and Management+41 (22) 366 19 36elisabeth.larsson@unige.ch

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OBJECTIVES

TO MASTER INTERNATIONAL ACCOUNTING AND FINANCIAL

REPORTING STANDARDS. THIS CERTIFICATE ENABLES PARTICIPANTS TO INTERACT

WITH OTHER PROFESSIONALS AND TO STRENGTHEN THEIR

KNOWLEDGE WITH WELL-KNOWN PROFESSORS AND EXPERTS.

AUDIENCE

Professionals involved in the application, the control or the analysis of these standards.

TEACHING METHODS

The main theoretical aspects of each standard are first introduced, followed by numerous practical problems and cases. Each session will favour interactions between the participants and the speakers.

MODULE 1 October 10, 11, 17, 18 2014

CONCEPTUAL FRAMEWORK, ACCOUNTING POLICIES, CHANGES IN ESTIMATES AND ERRORS, INCOME TAXES, PROVISIONS, REVENUES, BUDGETARY AND SECTOR-BASED INFORMATION

From the conceptual frameworks of IFRS and IPSAS, this module proposes to review the basic standards. Some can be considered common to IFRS and IPSAS. These are those relating to the issue of the presentation of the Financial State-ments, provisions, liabilities and assets, accounting methods, accounting policies, changes in accounting estimates and to post-closing errors. However, as regards with income (allocation-measurement-presentation), special features exist and will of course be treated with IAS 20, but in particular with IPSAS 23. The income tax will be studied, but only from the point of view of the taxpayer (IAS 12). All will be complemented by practical cases, exercises, discussions and exchange of experience.

MODULE 2December 5, 6, 12, 13 2014

EMPLOYEE BENEFITS, RETIREMENT BENEFIT PLANS

Based primarily on IAS 26 and 19, IFRS 2 and IPSAS 25, the aim is to understand and master the measurement, recognition and disclosures regarding to employee benefits, whether short term or long term.

This is a complex area (pensions, actuarial valuations, payment by stock options), whose influence is decisive in determining the outcome and commitments.

Both accounting and actuarial approaches will be introduced.

PROGRAM

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MODULE 3February 20, 21, 27, 28 2015

FINANCIAL INSTRUMENTS, FOREIGN EXCHANGE RATES, BORROWING COSTS

To distinguish and recognize different classes of financial instruments (primarily foreign currency and derivatives). Accounting for acquisitions, issues, revaluation, disposal and extinctions.

To master analysis and accounting for hedging risk-based, in accordance with the financial instruments used.

To know what information is required.

All to be compliant with the application of IAS 32, IFRS 7 and 9, IPSAS 28, 29 and 30.

MODULE 4April 17, 18, 24, 25 2015

NON-MONETARY ASSETS

To address the issue of assessment, accounting for non-monetary assets and disclosures, whether intangible assets (IAS 16 and IPSAS 17), intangible assets (IAS 38 and IPSAS 31), stocks (IAS 2 and IPSAS 12), leasing operations (IAS 17 and IPSAS 13).

Taking into consideration IAS 36 and IPSAS 21 related to the depreciation of these assets.

Application of the concepts of fair value, substance over form, component-based approach, impairment test.

MODULE 5June 5, 6, 12, 13 2015

CONSOLIDATION

To understand the principles and mechanisms of consolidation, in order to read and interpret the group accounts, but also and above all, to lead a consolidation in conformity with the interna-tional standards (IFRS 10 and IPSAS 6 in particular).

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FEES

CHF 8’000.- for the Certificate (5 modules) CHF 2’000.- for an individual module

APPLICATION

BEFORE: SEPTEMBER 1, 2014Apply online at: www.ifrs-ipsas.unige.ch

LOCATION

University of Geneva, Uni Mail Boulevard du Pont d’Arve 40CH-1211 Genève 4

SCHEDULE

Friday 14.00-21.00Saturday 8.00-14.00

EVALUATION

To graduate, students must attend each course and write all exams. An overall average grade

of 4.0 (on the Swiss grading scale from 0 to 6.0) must be achieved

in order to graduate.

Only one mark between 3.0 and 4.0 will be accepted.

Each module is worth 3 ECTS.

OBTAINING THE TITLE

The Certificate of Advance Studies in IFRS & IPSAS / Le Certificat de Formation Continue en IFRS & IPSAS is awarded by the Geneva School of Economics and Management, University of Geneva, under the European Credit Transfer and Accumulation System (ECTS), 15 credits, (5 modules).

ADMISSION CRITERIA

Admission is based on the application file attached to the registration form. The registration form is available for download from the website: www.ifrs–ipsas.unige.ch

Applications are selected both on the basis of qualifications and on professional experience.

Relevant experience of the topics ensures a better integration of the concepts outlined.

UNIVERSITÉ DE GENÈVEHEC EXECUTIVEGENEVA SCHOOL OF ECONOMICS AND MANAGEMENT

BOULEVARD DU PONT-D’ARVE 40CH - 1211 GENÈVEHEC-EXECUTIVE.CHUNIGE.CH