CAS in International Financial Accounting

15 ECTS – Joint programme with haute école ARC économie
   
 
CAS IFA
Instructor
ECTS
Hours
Grading
 
 
 
 
 
Financial statements and non-financial assets 
 
 
 
E
Financial statements: Basics and disclosure principles
Chapuis B./Pignolet D. D.
 
24
 
Non-current assets and revenue recognition
André P./Joly A.
 
24
 
Other assets and liabilities
Joly A.
 
16
 
 
 
 
 
 
Total
 
6
64
 
 
 
 
 
 
Financial assets
 
 
 
E
Bonds and stocks : Valuation and accounting principles
Salva C.
 
8
 
Risk and return
Dubois M.
 
8
 
Hedging instruments and hedge accounting
Dumontier P./NN
 
32
 
Other financial assets and liabilities
Missionier F.
 
8
 
 
 
 
 
 
Total
 
6
56
 
 
 
 
 
 
Taxes and financial statement analysis
 
 
 
E
Business taxes: Swiss special tax status
Burgat F.
 
4
 
International taxes: planning and transfer pricing
Burgat F./Pignolet D.
 
8
 
Indirect taxes: VAT and customs
Burgat F./Pignolet D.
 
12
 
Financial statement analysis
Schatt A.
 
16
 
 
 
 
 
 
Total
 
3
40
 
 
E =          written exam (see the CV of the module for more details).