{"id":1416,"date":"2023-07-26T11:59:14","date_gmt":"2023-07-26T11:59:14","guid":{"rendered":"https:\/\/website.prod.unilu.spikeseed.cloud\/fdef-en\/study-programs\/bachelor-en-comptabilite-et-fiscalite\/programme\/"},"modified":"2025-10-22T16:32:27","modified_gmt":"2025-10-22T14:32:27","slug":"programme","status":"publish","type":"study-programs","link":"https:\/\/www.uni.lu\/fdef-en\/study-programs\/bachelor-en-comptabilite-et-fiscalite\/programme\/","title":{"rendered":"Programme"},"content":{"rendered":"<div class=\"section py-0 static\">\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\"><!-- SecondaryNavigationMirror --><div class=\"js-secondary-nav--sticky wp-block-unilux-blocks-secondary-navigation\" id=\"334ef77f-e223-4f34-9581-a7574093156e\">\n    <nav id=\"secondary-navigation\" role=\"navigation\" aria-label=\"Secondary menu\" class=\"secondary-nav\">\n        <button class=\"secondary-nav__button btn btn-solid--primary w-full\" aria-expanded=\"false\" aria-controls=\"secondary-navigation__list\" title=\"The selected page is Overview\" type=\"button\">\n            <span class=\"btn__name mr-auto\">Overview<\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\" \/>\n            <\/svg>\n        <\/button>\n\n        <ul id=\"secondary-navigation__list\" class=\"secondary-nav__list\">\n            <li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/bachelor-en-comptabilite-et-fiscalite\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Overview<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/bachelor-en-comptabilite-et-fiscalite\/programme\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link isactived\" aria-current=\"page\">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Programme<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/bachelor-en-comptabilite-et-fiscalite\/career\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Career<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/bachelor-en-comptabilite-et-fiscalite\/teaching-staff\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Teaching staff<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/bachelor-en-comptabilite-et-fiscalite\/testimonials\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Testimonials<\/span>\n    <\/a>\n<\/li>\n<li class=\"secondary-nav__item\">\n    <a href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/bachelor-en-comptabilite-et-fiscalite\/admissions\/\" target=\"\" rel=\"noreferrer noopener\" class=\"secondary-nav__link \">\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n        <\/svg>\n        <span class=\"secondary-nav__name\">Admissions<\/span>\n    <\/a>\n<\/li>\n        <\/ul>\n    <\/nav>\n<\/div>\n<!-- end SecondaryNavigationMirror --><\/div><\/section>\n\n\n<section class=\"section section wp-block-unilux-blocks-headline-text-and-image\">\n    \n<div class=\"wp-block-unilux-blocks-wrapper container xl:max-w-screen-xl\">\n<h1 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"programme\"\n    >\nProgramme<\/h1>\n\n\n\n<div class=\"wp-block-unilux-blocks-wrapper flex flex-wrap lg:-mx-32\">\n<div class=\"wp-block-unilux-blocks-wrapper w-full lg:w-7\/12 lg:order-2 lg:px-32\">\n<div class=\"wp-block-unilux-blocks-image-video-wrapper\">\n    <figure class=\"wp-block-dev4-reusable-blocks-image  object-fit--cover\">\n    \n<img decoding=\"async\" class=\"wp-block-image unilux-custom-image-block\"\n                alt=\"\"\n            src=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/Overview1o6mTxL.jpg\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/Overview1o6mTxL-300x200.jpg 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/Overview1o6mTxL-1024x684.jpg 1024w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/Overview1o6mTxL-768x513.jpg 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/Overview1o6mTxL-1536x1025.jpg 1536w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/Overview1o6mTxL.jpg 2000w\"\n                style=\"object-position: 50.00% 50.00%; font-family: &quot;object-fit: cover; object-position: 50.00% 50.00%;&quot;; aspect-ratio: 3\/2; object-fit: cover; width: 100%;\"\n        loading=\"lazy\"\n\/>    <\/figure><\/div><\/div>\n\n\n\n<div class=\"wp-block-unilux-blocks-wrapper w-full lg:w-5\/12 lg:order-1 lg:px-32\">\n<p>This is a two-year study programme specialising in the areas of accounting, taxation and remuneration. <br><br>The courses are grouped into teaching modules using a competency-based approach. <br><br>Below is a general description of the programme. <\/p>\n\n\n\n<ul class=\"wp-block-unilux-blocks-custom-buttons btn-list\"><li class=\"wp-block-unilux-blocks-custom-button\"    aria-disabled=\"false\"\n    >\n    <a\n        role=\"link\"\n        aria-disabled=\"false\"\n                    href=\"https:\/\/www.uni.lu\/fdef-en\/study-programs\/bachelor-en-comptabilite-et-fiscalite\/admissions\/\"\n                target=\"_self\"\n        class=\"btn btn--primary\"\n            >Admissions<\/a>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n\n\n<section class=\"py-0 wp-block-unilux-blocks-free-section section\"><div class=\"container xl:max-w-screen-xl\">\n<h2 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"academic-contents\"\n    >\nAcademic contents<\/h2>\n\n\n\n<div id=\"tab-nav\" class=\"tab-nav\">\n    <button\n        type=\"button\"\n        class=\"button-toggle btn btn--white w-full\"\n        aria-expanded=\"false\"\n        aria-controls=\"tab-nav__listing\"\n        title=\"The selected tab is CONTENT OF THE CURRENT LABEL\"\n    >\n        <span class=\"btn__name mr-auto\">Semester 3<\/span>\n        <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n            <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\" \/>\n        <\/svg>\n    <\/button>\n    <ul\n        id=\"tab-nav__listing\"\n        class=\"tab-nav__listing nav manual\"\n        role=\"tablist\"\n        aria-label=\"91短视频 me\"\n    >\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-d05b609f-ef86-4564-8e97-47cd2c177acf\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-d05b609f-ef86-4564-8e97-47cd2c177acf\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-d05b609f-ef86-4564-8e97-47cd2c177acf\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semester 3<\/span>\n            <\/button>\n        <\/li>\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-30c2f2dd-8af4-440d-94a8-6cacaa8b7e5b\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-30c2f2dd-8af4-440d-94a8-6cacaa8b7e5b\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-30c2f2dd-8af4-440d-94a8-6cacaa8b7e5b\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semester 4<\/span>\n            <\/button>\n        <\/li>\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-a8b2dc65-c9d9-4b3b-9090-324d6283d47f\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-a8b2dc65-c9d9-4b3b-9090-324d6283d47f\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-a8b2dc65-c9d9-4b3b-9090-324d6283d47f\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semester 5<\/span>\n            <\/button>\n        <\/li>\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-e08e127e-15b4-4011-b5ea-4fd3d83309ee\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-e08e127e-15b4-4011-b5ea-4fd3d83309ee\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-e08e127e-15b4-4011-b5ea-4fd3d83309ee\"\n                aria-selected=\"false\"\n                aria-current=\"false\"\n                class=\"tab-nav__button\"\n                tabIndex=\"-1\"\n            >\n                <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--xs\">\n                    <use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-right\" \/>\n                <\/svg>\n                <span class=\"tab-nav__name\">Semester 6<\/span>\n            <\/button>\n        <\/li>\n            <\/ul>\n<\/div>\n<div class=\"tab-content\">\n    <section\n    id=\"tabpanel-d05b609f-ef86-4564-8e97-47cd2c177acf\"\n    aria-labelledby=\"tab-d05b609f-ef86-4564-8e97-47cd2c177acf\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    \n<div class=\"wp-block-unilux-blocks-semester-module-summary customer-spacer-b-lg\">\n<h3 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"semester-structure\"\n    >\nSemester structure<\/h3>\n\n\n\n<div class=\"wp-block-unilux-blocks-study-module study-module\">\n<div class=\"wp-block-unilux-blocks-study-module-group-parent\">\n<div class=\"wp-block-unilux-blocks-study-module-group study-module__group\"><header class=\"study-module__header wp-block-unilux-blocks-study-module-header\">\n    <h4 class=\"study-module__title\">Modules<\/h4>\n    <span class=\"study-module__bundled-credit\">\n        <span class=\"sr-only\">Number of ECTS credits for these modules: <\/span>\n            <\/span>\n<\/header>\n\n\n\n<ul class=\"wp-block-unilux-blocks-study-module-list study-module__listing\"><li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Techniques, droit et normes comptables<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        6 ECTS    <\/div>\n<\/li>\n\n\n<li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Droit et vie sociale des soci\u00e9t\u00e9s<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        5 ECTS    <\/div>\n<\/li>\n\n\n<li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Techniques fiscales et droit fiscal luxembourgeois<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        8 ECTS    <\/div>\n<\/li>\n\n\n<li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Analyse financi\u00e8re<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        7 ECTS    <\/div>\n<\/li>\n\n\n<li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Communication et professionnalisation<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        4 ECTS    <\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n<p class=\"study-module__full-credit wp-block-unilux-blocks-study-module-full-credit\">\n    Full-time ECTS credit: 30 <\/p>\n<\/div>\n<\/div>\n<div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Tronc Commun, Semestre 3 (2025-2026 Winter)<\/h3>\n    \n<div id=\"accordion-module-6a1402471a5ae\" class=\"accordion accordion--theme\">\n            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a5d4\"\n        >\n            <span class=\"accordion__title\">\n                Techniques comptables\t \t\t                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            4                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-51                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a5d4\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Techniques comptables\t \t\t<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-51<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques, droit et normes comptables<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de\u00a0:<br>&#8211; ma\u00eetriser les op\u00e9rations courantes et op\u00e9rations de fin d\u2019exercice\u00a0;<br>&#8211; ma\u00eetriser les concepts suffisamment pour int\u00e9grer des cours de comptabilit\u00e9 approfondie\u00a0;<br>&#8211; comprendre l\u2019environnement comptable d\u2019une soci\u00e9t\u00e9\u00a0;<br>&#8211; \u00eatre op\u00e9rationnel (d\u00e9butant) dans un environnement professionnel\u00a0;                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de\u00a0:<br>&#8211; ma\u00eetriser les op\u00e9rations courantes et op\u00e9rations de fin d\u2019exercice\u00a0;<br>&#8211; ma\u00eetriser les concepts suffisamment pour int\u00e9grer des cours de comptabilit\u00e9 approfondie\u00a0;<br>&#8211; comprendre l\u2019environnement comptable d\u2019une soci\u00e9t\u00e9\u00a0;<br>&#8211; \u00eatre op\u00e9rationnel (d\u00e9butant) dans un environnement professionnel\u00a0;                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Introduction historique \u00e0 la comptabilit\u00e9<br>Aper\u00e7u sur l\u2019environnement l\u00e9gal<br>Le Bilan fonctionnel<br>Le Bilan et le Compte de Profits et Pertes<br>L\u2019Enregistrement des donn\u00e9es comptables (op\u00e9rations courantes)<br>L\u2019Enregistrement des donn\u00e9es comptables fournisseurs et clients (op\u00e9rations courantes)<br>Les Op\u00e9rations d\u2019investissement<br>Les Op\u00e9rations de financement<br>Les Travaux d\u2019inventaire<br>Les Provisions<br><\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% examen \u00e9crit final                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Distribution du support de cours sur moodle                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a5e9\"\n        >\n            <span class=\"accordion__title\">\n                Droit comptable et information financi\u00e8re I                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-105                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a5e9\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Droit comptable et information financi\u00e8re I<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-105<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques, droit et normes comptables<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p><br>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<br><\/p><br><p>-Conna\u00eetre les sources l\u00e9gislatives, r\u00e9glementaires et doctrinales en vigueur au Luxembourg ;<br>-Etablir des comptes annuels suivant les principes comptables g\u00e9n\u00e9ralement admis au Luxembourg (LUX GAAP) ;<br>-Revoir des comptes annuels \u00e9tablis en LUX GAAP et conclure quant au caract\u00e8re conforme ou non desdits comptes.<\/p><br><p>\u00a0<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00a0<\/p><br>\u00a0<br><p><br>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<br><\/p><br><p>-Conna\u00eetre les sources l\u00e9gislatives, r\u00e9glementaires et doctrinales en vigueur au Luxembourg ;<br>-Etablir des comptes annuels suivant les principes comptables g\u00e9n\u00e9ralement admis au Luxembourg (LUX GAAP) ;<br>-Revoir des comptes annuels \u00e9tablis en LUX GAAP et conclure quant au caract\u00e8re conforme ou non desdits comptes.<\/p><br><p>\u00a0<\/p><br><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Contenu du cours1. Construire les comptes annuels d\u2019une entreprise : de la balance g\u00e9n\u00e9rale au format PCN au bilan et au compte de profits et pertes ;<br>2. Le droit comptable luxembourgeois applicable aux comptes annuels : principes comptables g\u00e9n\u00e9ralement admis au Luxembourg (LUX GAAP) ;<br>3. \u00c9tablissement de comptes annuels suivant LUX GAAP : cas pratique ;<br>4. Revue de comptes annuels d\u00e9pos\u00e9s au Registre de commerce et des soci\u00e9t\u00e9s (RCS) : exemples illustratifs ;<br>5. L\u2019hypoth\u00e8se sous-jacente \u00e0 l\u2019\u00e9tablissement des comptes annuels : principes de continuit\u00e9 et de discontinuit\u00e9.\u00a0                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Modalit\u00e9 d\u2019\u00e9valuation<br>\u00c9valuation combin\u00e9e<br>T\u00e2ches d\u2019\u00e9valuation<br>Type d\u2019\u00e9valuation<br>Syst\u00e8me de notation<br>Pond\u00e9ration de la note finale<br>T\u00e2che 1<br>Controle continu<br>0-20<br>50%<br>R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>S\u00e9lectionnez ou appuyez pour saisir le texte.<br>\u00a0<br>T\u00e2che 2<br>Examen \u00e9crit \u00e0 partir du 15\/11(end block exam)<br>0-20<br>50%<br><br><br>\u00a0                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00a0<br>\u00a0<br>Mat\u00e9riel et support du cours<br>Litt\u00e9rature\u00a0<br>Aucun ouvrage publi\u00e9 n\u2019est n\u00e9cessaire pour ce cours.<br>Autre, veuillez pr\u00e9ciser<br>Des supports de cours seront mis \u00e0 disposition des \u00e9tudiants sur la plateforme Moodle.                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a5f5\"\n        >\n            <span class=\"accordion__title\">\n                Droit et vie sociale des soci\u00e9tes \/ Companies &amp; Investment Funds, Life Cycle, in Luxembourg\u00a0                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-115                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a5f5\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Droit et vie sociale des soci\u00e9tes \/ Companies &amp; Investment Funds, Life Cycle, in Luxembourg\u00a0<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-115<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Droit et vie sociale des soci\u00e9t\u00e9s \/ Companies &amp; Investment Funds, Life Cycle, in Luxembourg\u00a0<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                \n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a600\"\n        >\n            <span class=\"accordion__title\">\n                Introduction au droit fiscal luxembourgeois                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            0                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-55                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a600\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Introduction au droit fiscal luxembourgeois<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 0<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-55<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques fiscales et droit fiscal luxembourgeois <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                \n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a60b\"\n        >\n            <span class=\"accordion__title\">\n                Fiscalit\u00e9 indirecte                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-56                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a60b\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Fiscalit\u00e9 indirecte<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-56<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques fiscales et droit fiscal luxembourgeois <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>On completion of the course unit successful students will be able to:<\/p><br><ul><br><li>have a basic understanding of the European VAT system,<\/li><br><li>provide basic information on the VAT obligations and VAT regimes available in Luxembourg<\/li><br><li>determine the correct VAT treatment of non-complex transactions, both national and cross-border<\/li><br><li>assist with basic VAT compliance obligations in Luxembourg such as application for a VAT registration and completion of VAT returns<\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        The course will cover the basics of Luxembourg VAT Law with focus on:\u00a0<br>&#8211; explanation of basic notions in the VAT analysis such as taxable person, taxable transaction, place of taxation, exemptions and liability<br>&#8211; description of basic notions relevant for the computation of a VAT liability &#8211; tax point, taxable base, deductions, reimbursements, adjustments<br>&#8211; topics relating to the VAT compliance obligations and process<br>&#8211; deep dive in VAT obligations specific to industries typical for Luxembourg economic landscape (fund management, real estate).<br>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% final written exam (a mix of theoretical questions and practical cases)                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a616\"\n        >\n            <span class=\"accordion__title\">\n                Fiscalit\u00e9 directe des soci\u00e9t\u00e9s                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-57                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a616\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Fiscalit\u00e9 directe des soci\u00e9t\u00e9s<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-57<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques fiscales et droit fiscal luxembourgeois <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            Le cours est une introduction de la fiscalit\u00e9 directe \u00e0 laquelle les soci\u00e9t\u00e9s Luxembourgeoises et les soci\u00e9t\u00e9s actives au Luxembourg sont confront\u00e9s. Dans un premier temps il s\u2019agit de d\u00e9finir des notions fondamentales. Ensuite de d\u00e9finir les diff\u00e9rents imp\u00f4ts et leur calcul. Enfin, d\u2019\u00e9ventuelles actions pour att\u00e9nuer l\u2019impact des imp\u00f4ts (bonifications, autres mesures\/aides) et finalement les exon\u00e9rations dans un contexte particulier (directives \/ conventions).                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Les \u00e9tudiants devraient avoirs en fin de parcours des connaissances basiques des imp\u00f4ts directes et leur impact sur les soci\u00e9t\u00e9s Luxembourgeoises et actives au Luxembourg.\u00a0<br>Le cours est constitu\u00e9 de fa\u00e7on \u00e0 introduire d\u2019abord les notions fondamentales. Puis de d\u00e9finir les diff\u00e9rents imp\u00f4ts et leur calcul ainsi que de mesurer leur rayon d\u2019action \u00e0 travers l\u2019administration en charge. Puis de voir comment att\u00e9nuer (bonifications, autres mesures et aides) ou des contextes particuliers (directives europ\u00e9ennes (m\u00e8re-fille) ou conventions).                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Le support de cours est un document PDF avec en annexe formulaires, articles de presse, autres remis avant le cours via la plateforme.\u00a0<\/p><p>A- FISCALITE DIRECTE DES SOCIETES LUX<\/p><p>I. NOTIONS FONDAMENTALES<br>I.1 L\u2019administration : quelques rappels organisationnels<br>I.2. Transparence ou opacit\u00e9<br>I.3. Activit\u00e9s commerciales ou patrimoniales<br>I.4. Collectivit\u00e9s soumises \u00e0 l\u2019imp\u00f4t<br>I.5. P\u00e9rim\u00e8tre de l\u2019imposition<br>I.6. Comment d\u00e9terminer le b\u00e9n\u00e9fice commercial ?I.7. L\u2019exercice fiscal<br>I.8. Les principales r\u00e8gles d\u2019\u00e9valuation<br>II. LES IMP\u00d4TS DIRECTS DES SOCIETES<br>II.1. Revenu imposable et calcul de l\u2019imp\u00f4t<br>II.2. Report de pertes<br>II.3. Imp\u00f4t minimum<br>II.4. Int\u00e9gration fiscale<br>II.6. Imp\u00f4t Commercial Communal II.7. Imp\u00f4t Sur la Fortune<br>III. LES BONIFICATIONS<br>III.1. Bonification d\u2019imp\u00f4t pour investissements<br>III.2. Embauchage de ch\u00f4meurs<br>III.3. Formation professionnelle continue\u00a0<br>III.4. Investissements en capital-risque<br>IV. EXONERATIONS TOTALES OU PARTIELLES DANS LE CADRE DU DROIT COMMUN<br>IV.1. Le r\u00e9gime des soci\u00e9t\u00e9s m\u00e8res et filiales \u2013 la SOPARFI<br>IV.2. La Soci\u00e9t\u00e9 d\u2019Investissement en Capital A Risque<br>IV.3. R\u00e9gime fiscal incitatif en mati\u00e8re de revenus en relation avec la propri\u00e9t\u00e9 intellectuelle IV.4. Les Organismes de Titrisation : sp\u00e9cificit\u00e9s fiscales<br>IV.5. ASSEP et SEPCAV, imposables mais pas impos\u00e9es ?<br>V. LIQUIDATION, FUSION, SCISSION<br>V.1. Liquidation<br>V.2. Fusion<br>V.3. Scission<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% final written exam\u00a0                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a621\"\n        >\n            <span class=\"accordion__title\">\n                R\u00e9gime fiscal de l&#039;ind\u00e9pendant                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-58                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a621\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> R\u00e9gime fiscal de l&#039;ind\u00e9pendant<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-58<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques fiscales et droit fiscal luxembourgeois <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Les \u00e9tudiants devraient avoirs en fin de parcours des connaissances basiques des imp\u00f4ts auxquels un ind\u00e9pendant est confront\u00e9 au Luxembourg en tant que r\u00e9sidant et en tant que non r\u00e9sidant actif sur le territoire Luxembourgeois.<br>Le cours est constitu\u00e9 de fa\u00e7on \u00e0 introduire d\u2019abord les notions fondamentales. Puis de d\u00e9finir les diff\u00e9rents imp\u00f4ts et leur calcul ainsi que de mesurer leur rayon d\u2019action \u00e0 travers les administrations en charge. Puis de voir comment att\u00e9nuer (bonifications, autres mesures et aides) ou des contextes particuliers (directives europ\u00e9ennes (m\u00e8re-fille) ou conventions).                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Le cours est une introduction de la fiscalit\u00e9 directe et indirecte \u00e0 laquelle les ind\u00e9pendants Luxembourgeois et ind\u00e9pendants actifs au Luxembourg sont confront\u00e9s. Dans un premier temps il s\u2019agit de d\u00e9finir des notions fondamentales. Ensuite de d\u00e9finir les diff\u00e9rents imp\u00f4ts et leur calcul. Enfin, d\u2019\u00e9ventuelles actions pour att\u00e9nuer l\u2019impact des imp\u00f4ts (bonifications, autres mesures\/aides) et finalement les exon\u00e9rations dans un contexte particulier (directives \/ conventions).<\/p><p>\u00a0<\/p><p>Le support de cours est un document PDF avec en annexe formulaires, articles de presse, autres remis avant le cours via la plateforme.\u00a0<\/p><p>Statut de l\u2019ind\u00e9pendant au Luxembourg\u00a0<br>\u00a0&#8211; D\u00e9finition\u00a0<br>\u00a0&#8211; R\u00e9sident\/non-r\u00e9sident\u00a0\u00a0<br><\/p><p>Autorisations &amp; autres formalit\u00e9s\u00a0<br>\u00a0&#8211; Autorisations d\u2019\u00e9tablissement (temporaires\/permanentes)\u00a0<br>\u00a0&#8211; Demande N\u00b0 de TVA (r\u00e9sident \/ n-r\u00e9sident)\u00a0<br>\u00a0&#8211; CCSS \u2013 s\u00e9curit\u00e9 sociale\u00a0<br>Obligations fiscales &amp; d\u00e9claratives<br>\u00a0&#8211; D\u00e9claration(s) fiscale(s)\u00a0<br>Recettes\/d\u00e9penses\u00a0<br>Bilan\u00a0<br>\u00a0&#8211; TVA (p\u00e9riodique et annuels)<br>\u00a0&#8211; Formulaires 151 \/ 152 \/ 153 et autres annexes\u00a0<br>Frais d\u2019obtention et charges d\u00e9ductibles\u00a0<br>\u00a0&#8211; 50 ter\u00a0<br>\u00a0&#8211; Abattement(s)\u00a0<br>\u00a0&#8211; Bonification(s)<br>\u00a0 \u00a0 \u00a0Bonification d&#8217;imp\u00f4t pour investissement\u00a0<br>\u00a0 \u00a0 \u00a0Bonification d&#8217;imp\u00f4t en cas d&#8217;embauchage de ch\u00f4meurs<br>Aides\/Subventions<br><\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% final written exam                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a62c\"\n        >\n            <span class=\"accordion__title\">\n                Fiscalit\u00e9 du patrimoine                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-59                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a62c\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Fiscalit\u00e9 du patrimoine<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-59<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques fiscales et droit fiscal luxembourgeois <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Consid\u00e9rer l\u2019imposition du patrimoine dans un contexte international et \u00eatre capable de chiffrer la charge fiscale en relation avec la transmission de la propri\u00e9t\u00e9.<br><br>-Rappel principes du droit fiscal international (probl\u00e9matique de la r\u00e9sidence, correction des doubles imposition)<br>-Imposition des dividendes, plus-value et revenus immobiliers<br>-D\u00e9tention d\u2019un patrimoine immobilier dont probl\u00e9matique IF<br>-Utilisation des soci\u00e9t\u00e9s, organisation patrimoniale dans le cadre de la gestion d\u2019un patrimoine<br>-Limite de l\u2019optimisation fiscale<br>-Planification successorale\u00a0<br>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Ma\u00eetrise de l\u2019imposition en relation avec la d\u00e9tention du patrimoine, ma\u00eetrise de l\u2019imposition en relation avec la transmission de la propri\u00e9t\u00e9, ma\u00eetrise des principes de la fiscalit\u00e9 internationale du patrimoine.                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>50% final\u00a0 written exam<\/p><br><p>20 % seminar paper<\/p><br><p>30% exercises <\/p>                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a637\"\n        >\n            <span class=\"accordion__title\">\n                Mod\u00e9lisation financi\u00e8re avec Excel                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-60                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a637\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Mod\u00e9lisation financi\u00e8re avec Excel<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-60<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Analyse financi\u00e8re <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        A l\u2019issue de ce cours, les \u00e9tudiants seront capables d\u2019\u00e9tablir un diagnostic financier \u00e0 partir de documents comptables ainsi que de maitriser les principaux calculs financiers avec le logiciel Excel.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Ce cours est consacr\u00e9 \u00e0 l\u2019apprentissage de l\u2019analyse financi\u00e8re et des calculs financiers avec Excel.<\/p><p>\u00a0<\/p>Partie I \u2013 Analyse financi\u00e8re avec Excel (PBK)<br>3UE : COURS<br>&#8211; Prise en main Excel (pr\u00e9sentation du bandeau)<br>&#8211; Gestion des feuilles de calculs<br>&#8211; Travailler sur les cellules (format, nommage ..)<br>&#8211; Cr\u00e9er des formules<br>&#8211; Les fonctions<br>3UE : 2 UE COURS \/ 1 UE TD<br>&#8211; Mise en forme conditionnelle<br>&#8211; Les fonctions et les formules conditionnelles<br>&#8211; Exemple : calcul du SIG\u00a0<br>&#8211; Correction calcul SIG<br>3UE : 2 UE TD \/ 1 UE COURS<br>&#8211; Calcul de la CAF<br>&#8211; Mise en place du bilan fonctionnel<br>&#8211; Cr\u00e9ation d\u2019un tableau<br>&#8211; Tri, filtre et totaux<br>3UE : 2 UE COURS \/ 1 UE TD<br>&#8211; Mise en forme<br>&#8211; Impression<br>&#8211; Cr\u00e9ation d\u2019un graphique<br>&#8211; Tableaux crois\u00e9s dynamiques<br>2 UE : TD<br>&#8211; Mise en forme tableau\u00a0<br>&#8211; Production des graphiques<br>&#8211; Insertion d\u2019un graphique dans un rapport Word<br>Partie II \u2013 Calculs financiers avec Excel (JDG)<br>3 UE : COURS<br>&#8211; Calcul de la valeur acquise par la formule des int\u00e9r\u00eats compos\u00e9s<br>&#8211; Calcul de la valeur actuelle par la formule des int\u00e9r\u00eats compos\u00e9s<br>&#8211; Calcul du taux p\u00e9riodique<br>&#8211; Calcul du taux effectif<br>&#8211; Calcul du nombre de p\u00e9riodes de capitalisation<br>&#8211; Calcul de la valeur acquise par une suite de versements \u00e9gaux<br>&#8211; Calcul de la valeur actuelle d\u2019une suite de versements \u00e9gaux<br>&#8211; Calcul de la valeur des versements<br>3 UE : TD<br>&#8211; Applications                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% final written exam (L\u2019examen portera essentiellement (au moins au prorata du temps pass\u00e9\u00a0sur la Partie I du COURS\/TD)                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a642\"\n        >\n            <span class=\"accordion__title\">\n                Corporate reporting and capital budgeting                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            3                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-61                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a642\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Corporate reporting and capital budgeting<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 3<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-61<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Analyse financi\u00e8re <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            This Course aims at providing elements of corporate finance and capital budgeting, adopting a global perspective.                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Students who have completed the course and passed the exams will be able to:<\/p><br><ul><br><li><br>Perform financial analysis:<br><\/li><br><li>Master the accounting writing principles<\/li><br><li>Understand and read corporate reports (balance sheet, income statement, cash flow statement)<\/li><br><li>Perform financial analysis (common account reprocessing and ratios)<\/li><br><li>Compute cash flows (direct and indirect methods)<\/li><br><li>Understand and use the NPV approach to value and rank investment projects<\/li><br><li><br>Perform basic business plans, using Excel\u00a9 (capital budgeting, when the cost of capital is given)<br><\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>This course aims at providing elements of corporate finance and capital budgeting, adopting a global perspective. The course\u00a0 consists of two chapters. Part 1 covers the core knowledge around corporate reporting: introduction to IFRS, writing principles, main statements (balance sheet, income statement, cash flow statement), and elements of financial analysis (i.e. account reprocessing and financial ratios). Part 2 provides elements of corporate budgeting, as part of corporate finance: principles of investment valuation, net present value approach, and capital budgeting as an introduction to investment valuation (i.e. business plans: account forecasts and valuation, for a given cost of capital).<br><\/p><p>Course content<\/p><p>1. Corporate reporting &amp; financial accounting\u00a0 (incl. reminders)<br>1.1. Reminders (corporate reporting): IAS standards &amp; basic principles<br>1.2. Analysis of financial statements: Balance sheet<br>1.3. Analysis of financial statements: Income statement<br>1.4. . Analysis of financial statements: Cash-flow statement<br>1.5. Financial analysis: reprocessing &amp; ratios analysis<\/p><p>2. Capital budgeting (investing decision)<br>2.1. The investment decision (general protocol)<br>2.2. The net present value approach (cost of capital, IRR, free CF\u2026)<br>2.3. Capital budgeting in practice: a detailed case study (Excel\u00a9)<\/p><p>3. Appendix: Elements of corporate finance (financing decision)<br>3.1. Financial instruments on the markets: listed &amp; non-listed firms<br>3.2. Capital structure, cost of capital, CAPM, MM theorem(s)<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Modalit\u00e9 d\u2019\u00e9valuation<br>\u00c9valuation de fin de cours<br>T\u00e2<br>ches d\u2019\u00e9valuation<br>Type d\u2019\u00e9valuation<br>Syst\u00e8me de notation<br>Pond\u00e9ration de la note finale<br>T\u00e2che 1<br>Examen \u00e9crit<br>0-20<br>100%<br>R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>No documentation (closed book exam). Use of calculator.<br>\u00a0<br>T\u00e2che 2<br>In-class teamwork<br>Bonus (+0-2 pts \u00e0 la note finale T\u00e2che\u00a01)<br>Included in Tache 1<br>R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>Excel, teamwork<br>\u00a0<br><br>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Literature:<br>References (in addition to the slides):<br>In English:<br>Corporate Finance. J. Berk, P. DeMarzo (Peason ed.) (3rd ed.)<br>Financial Accounting and Reporting a Global Perspective. H. Stolowy, M.J. Lebas, and\u00a0 Yuan Ding (since 2010) (Cengage Learning EMEA, 5th ed.)<br>Modern Corporate Finance. A.C. Shapiro, S.D. Balbirer (Prentice Hall ed.)<br>Financial Management. A.J. Keown, J.D. Martin, J.W. Petty, D.F. Scott Jr. (Pearson ed., 10th ed.)<br>In French:<br>Finance d\u2019entreprise. J. Berk, P. DeMarzo (Peason ed.) (2nd ed. By G. Capelle-Blancard, N. Couderc)<br>Finance d\u2019entreprise. P. Vernimmen (Dalloz ed.) (3rd ed. By P. Quiry and F. Ceddaha)<br>La faillite \u2013 El\u00e9ments d\u2019analyse \u00e9conomique. R. Blazy (Economica ed.)<br><br>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a64d\"\n        >\n            <span class=\"accordion__title\">\n                Macroeconomics and Business Analysis                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-62                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a64d\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Macroeconomics and Business Analysis<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-62<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Analyse financi\u00e8re <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN, FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Students will be able to:<br><\/p><br><ul><br><li>understand the driving forces of the global economy<\/li><br><li>analyze companies from a top-down perspective<\/li><br><li>evaluate the consequences of monetary and fiscal policies on industries and firms<\/li><br><li>make decisions taking into account the overall economic environment<br><\/li><br><\/ul><br><p>Personal Development Skills<br><\/p><br><p>Students will be able to:<br><\/p><br><ul><br><li>formulate a research question<\/li><br><li>apply concepts and theories to solve real life problems<\/li><br><li>perform individual research and analysis drawing links between different subjects<\/li><br><li>communicate effectively <\/li><br><li>present and discuss research findings<\/li><br><li><br>understand news flows and big picture of international finance developments<br><\/li><br><\/ul><br><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Course content<\/p><p>This course examines the multifaceted impact of macroeconomic dynamics\u2014specifically monetary and fiscal policy instruments\u2014on corporate decision-making and strategic management. Through a combination of theoretical frameworks and empirical case studies, participants will explore how macroeconomic shocks, such as interest rate fluctuations, inflationary pressures, and fiscal interventions, shape business environments and organisational responses. The curriculum is designed to foster analytical thinking and practical insight into the mechanisms by which economic policy affects firm-level performance, resource allocation, and long-term strategic planning<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p><br>Assessment<br><\/p><br><p>Continuous evaluation and final exam:<\/p><br><p>-At least 1 Assessment tasks that will represents 20% of the final grade.<br>-the remaining 80% of the final grade will be a final written exam.<\/p><br>\u00a0<br><br>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Literature\u00a0<br>Support slide will be provided prior of the course.                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a658\"\n        >\n            <span class=\"accordion__title\">\n                Communication et relations professionnelles                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            1                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-65                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a658\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Communication et relations professionnelles<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-65<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Communication et professionnalisation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <ul><br><li><br>Aider les \u00e9tudiants \u00e0 mieux comprendre les bases de la communication et analyser des situations sp\u00e9cifiques aux m\u00e9tiers de comptables et fiscalistes<\/li><br><\/ul>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        -Comprendre les bases de la communication et analyser des situations sp\u00e9cifiques aux m\u00e9tiers de comptables et fiscalistes<br>-Pratiquer les attitudes facilitatrices et identifier les freins \u00e0 la communication<br>-R\u00e9diger un message \u00e9lectronique professionnel<br>-G\u00e9rer une r\u00e9union<br>-G\u00e9rer des appels t\u00e9l\u00e9phoniques<br>-Pr\u00e9senter et r\u00e9diger un rapport de synth\u00e8se<br>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        1- Les bases de la communication<br>2- Les attitudes facilitatrices et les freins \u00e0 la communication<br>3- Le message \u00e9lectronique<br>4- La gestion de r\u00e9union<br>5- Les appels t\u00e9l\u00e9phoniques<br>6- Le rapport de synth\u00e8se<br><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Assessment Modality<br>End of course assessment<br>Assessment Tasks<br>Type of Assessment<br>Grading Scheme<br>Weight for final Grade<br>Task 1<br>Written exam<br>\u00a0<br>0-20<br>100%                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a663\"\n        >\n            <span class=\"accordion__title\">\n                Introduction to academic thinking and writing                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            1                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-31                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a663\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Introduction to academic thinking and writing<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-31<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Communication et professionnalisation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            In class teaching and discussions, self-study (reading of academic papers).\u00a0                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>On completion of the course unit successful students will be able to:<\/p><br><p>describe the difference between everyday and academic thinking<br>apply consciously deductive and inductive reasoning<br>reflect on their own thinking, whether it is everyday, inductive or deductive reasoning<br>structure and consistently format a simple academic essay<\/p>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>This course introduces students to the fundamental concepts of academic thinking and writing. Academic thinking skills are distinct from everyday thinking skills in that they place greater emphasis on precision, deliberate evaluation, accurate understanding, and predictions consistent with the provided facts, rather than the effortless or incidental cognition of everyday thinking (Reeve et al. 1987). In particular, students will learn the differences between:<\/p><p> Induction and deduction<br> Falsifiability and verifiability<br> Correlation and causation<br> Case studies and sample-based hypothesis testing<\/p><p>Further, this course prepares students for writing their first scientific essay by addressing questions of structure and format (how to properly use a text-processing software without and in combination with a reference manager software). They will learn about available resources such as a-z.lu and SSRN. Finally, students will obtain guidance and hands-on experience (including immediate feedback) on how to present research results.<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00a0<\/p><br>Assessment<br>Assessment Modality<br>Choose an item.<br>Assessment Tasks<br>Type of Assessment<br>Grading Scheme<br>Weight for final Grade<br>Task 1<br>Take-home exam\u00a0<br>\u00a0<br>0-20<br>100%<br>Specific Assessment Rules<br>Students can request to hold a presentation; then the grading changes to 75% take-home exam and 25% presentation.<br>\u00a0                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Reeve\/Palincsar\/Brown (1987): Everyday and academic thinking: Implications for learning and problem solving. Journal of Curriculum Studies 19(2), 123-133.<\/p><br><p>Velte (2020): Guidelines for term papers, bachelor and master theses. Available at<\/p><br><p><br>https:\/\/www.leuphana.de\/fileadmin\/user_upload\/Forschungseinrichtungen\/imaf\/professuren\/accounting-auditing\/files\/Guidelines_Stand_06.02.2020.pdf\u00a0(accessed 15 April 2020).<\/p><br><p>Theisen (2013): Wissenschaftliches Arbeiten: Erfolgreich bei Bachelor- und Masterarbeit (Vahlen, 16. Auflage).<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402471a66e\"\n        >\n            <span class=\"accordion__title\">\n                Business English B2                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            LC_CAT-278                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402471a66e\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a1402471a5ae\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Business English B2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> LC_CAT-278<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Communication et professionnalisation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            This Business English course is designed for BA Accountancy students to develop key communication skills for today\u2019s\u00a0<br>global, digital-first business world. It will prepare students to interact effectively in professional English across\u00a0<br>presentations, emails, meetings, and collaborative settings with targeted support for the language of accounting, tax,\u00a0<br>and financial discourse.\u00a0                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Upon completion of the course, successful students will be able to; <\/p><br><p>&#8211; Plan and deliver structured, persuasive business presentations using clear and appropriate English. <\/p><br><p>&#8211; Understand and apply accounting, tax, and finance terminology in both written and spoken business communication. <\/p><br><p>&#8211; Compose professional emails and short business texts using appropriate tone, structure, and register. <\/p><br><p>&#8211; Participate in business meetings using clear, goal-oriented communication and collaborative language. <\/p><br><p>&#8211; Communicate effectively and adaptively in virtual teams, managing common technical or intercultural challenges<\/p>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        This Business English course is designed for BA Accountancy students to develop key communication skills for today\u2019s\u00a0<br>global, digital-first business world. It will prepare students to interact effectively in professional English across\u00a0<br>presentations, emails, meetings, and collaborative settings with targeted support for the language of accounting, tax,\u00a0<br>and financial discourse.\u00a0                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <br><br>Task 1: Individual Presentation (Recorded)\u00a0<br>Description: Students will record and submit an 8\u201310 minute presentation on a business, tax, or\u00a0<br>reflective workplace topic. Delivered individually and assessed for clarity, structure, delivery, and\u00a0<br>relevance.\u00a0<br>Weight: 40%\u00a0<br>Task 2: Written Exam\u00a0<br>A 45 minute writing task completed live during class time. Students will screen-share while writing\u00a0<br>to ensure authenticity. Prompts may include an email, memo, or action plan.\u00a0<br>Weight: 35%\u00a0<br>Task 3: Business Meeting Roleplay\u00a0<br>Students will be assigned to randomised groups and take part in a live business meeting simulation.\u00a0<br>Students will be assessed on their use of appropriate language for professional communication,\u00a0<br>collaborative interaction, and goal-oriented discussion in meetings.\u00a0<br>Weighting: 25%                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00a0<br>\u00a0<br>\u00a0                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<section\n    id=\"tabpanel-30c2f2dd-8af4-440d-94a8-6cacaa8b7e5b\"\n    aria-labelledby=\"tab-30c2f2dd-8af4-440d-94a8-6cacaa8b7e5b\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    \n<h3 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"semester-structure\"\n    >\nSemester structure<\/h3>\n\n<p>Mandatory mobility semester abroad<\/p>\n\n<p>In case of a mobility exemption, students will attend courses from the Bachelor in Business Administration program.<\/p>\n<div class=\"wp-block-unilux-blocks-spacer is-spacer-size-lg\"><\/div><\/section>\n<section\n    id=\"tabpanel-a8b2dc65-c9d9-4b3b-9090-324d6283d47f\"\n    aria-labelledby=\"tab-a8b2dc65-c9d9-4b3b-9090-324d6283d47f\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    \n<div class=\"wp-block-unilux-blocks-semester-module-summary customer-spacer-b-lg\">\n<h3 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"semester-structure\"\n    >\nSemester structure<\/h3>\n\n\n\n<div class=\"wp-block-unilux-blocks-study-module study-module\">\n<div class=\"wp-block-unilux-blocks-study-module-group-parent\">\n<div class=\"wp-block-unilux-blocks-study-module-group study-module__group\"><header class=\"study-module__header wp-block-unilux-blocks-study-module-header\">\n    <h4 class=\"study-module__title\">Modules<\/h4>\n    <span class=\"study-module__bundled-credit\">\n        <span class=\"sr-only\">Number of ECTS credits for these modules: <\/span>\n            <\/span>\n<\/header>\n\n\n\n<ul class=\"wp-block-unilux-blocks-study-module-list study-module__listing\"><li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Information financi\u00e8re, droit et r\u00e9vision comptable<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        10 ECTS    <\/div>\n<\/li>\n\n\n<li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">International tax law<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        2 ECTS    <\/div>\n<\/li>\n\n\n<li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">R\u00e9mun\u00e9ration<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        4 ECTS    <\/div>\n<\/li>\n\n\n<li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Techniques de gestion et strat\u00e9gie<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        6 ECTS    <\/div>\n<\/li>\n\n\n<li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Digitalisation<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        5 ECTS    <\/div>\n<\/li>\n\n\n<li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Module ouverture<\/h5>\n        <p>Choose one course<\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        3 ECTS    <\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n<p class=\"study-module__full-credit wp-block-unilux-blocks-study-module-full-credit\">\n    Full-time ECTS credit: 30 <\/p>\n<\/div>\n<\/div>\n<div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Tronc Commun, Semestre 5 (2025-2026 Winter)<\/h3>\n    \n<div id=\"accordion-module-6a140247204bb\" class=\"accordion accordion--theme\">\n            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a140247204e2\"\n        >\n            <span class=\"accordion__title\">\n                Techniques de r\u00e9vision comptable et Introduction \u00e0 l&#039;audit                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-104                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a140247204e2\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Techniques de r\u00e9vision comptable et Introduction \u00e0 l&#039;audit<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-104<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Information financi\u00e8re, droit et r\u00e9vision comptable<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>L&#8217;objectif du cours est de permettre aux \u00e9tudiants d&#8217;acqu\u00e9rir une compr\u00e9hension globale de la comptabilit\u00e9, en mettant l&#8217;accent sur les op\u00e9rations de cl\u00f4ture de fin d&#8217;exercice.<\/p><br><p><br><br><br><br><br><\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Les r\u00e9sultats d&#8217;apprentissage se concentrent principalement sur les techniques comptables dans les domaines suivants :\u00a0<\/p><br><ul><br><li>Comptabilit\u00e9 g\u00e9n\u00e9rale : op\u00e9rations quotidiennes<\/li><br><li>Comptabilit\u00e9 g\u00e9n\u00e9rale : op\u00e9rations de fin d&#8217;exercice.<\/li><br><\/ul><br><p>Le r\u00e9sultat escompt\u00e9 est une \u00ab compr\u00e9hension globale de tous les processus comptables \u00bb, l&#8217;accent \u00e9tant mis sur une approche ax\u00e9e sur la r\u00e9solution de probl\u00e8mes complexes en mati\u00e8re de comptabilit\u00e9.<\/p><br>Le cours alterne entre th\u00e9orie et exemples pratiques continus, exercices et devoirs \u00e0 la maison. La curiosit\u00e9 intellectuelle est encourag\u00e9e afin de sensibiliser les \u00e9tudiants \u00e0 la r\u00e9alisation d&#8217;objectifs.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>1\tIntroduction aux bases de la comptabilit\u00e9<br>2\tComptabilit\u00e9 courante<br>&#8211;\tEcritures d&#8217;achat (avec et sans TVA).<br>&#8211;\tEcritures de vente (avec et sans TVA).<br>&#8211;\tOp\u00e9rations g\u00e9n\u00e9rales<br>&#8211;\tRemises commerciales et financi\u00e8res<br>3\tEcritures de fin d&#8217;exercice<br>&#8211;\tInvestissements, dur\u00e9e de vie et cession d&#8217;immobilisations (incorporelles, corporelles, financi\u00e8res). Tableau d\u2019amortissements, moins-value\u00a0 vs amortissement.<br>&#8211;\t\u00c9valuation des stocks<br>&#8211;\tCr\u00e9ances commerciales<br>&#8211;\tParticipations<br>&#8211;\tComptes de r\u00e9gularisation<br>&#8211;\tEmprunts<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% written exam                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Mat\u00e9riel de cours distribu\u00e9 pendant le cours.                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a140247204f7\"\n        >\n            <span class=\"accordion__title\">\n                IFRS-LUX GAAP                 <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-52                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a140247204f7\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> IFRS-LUX GAAP <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-52<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Information financi\u00e8re, droit et r\u00e9vision comptable<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        The purpose of the lecture series is to provide student with a description of International Financial Reporting Standards (\u201cIFRS\u201d) framework and a summary of the key differences and similarities between IFRS Luxembourg GAAP (\u201cLux GAAP\u201d).<br>Students should be able to:<br>oapply the requirements of the standards to prepare IFRS\/ LUX GAAP compliant financial statements<br>In addition, students should be able to:<br>odetermine the appropriate accounting policies and identification of necessary disclosures.<br>2. Personal Development Skills<br>Professional behavior<br>\u00a0                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        International Financial Reporting Standards (\u201cIFRS\u201d) and Luxembourg GAAP (\u201cLux GAAP\u201d) framework review<br>Course content:<br>&#8211; Introduction to IFRS &amp; LUX GAAP (origin, structure of IFRS foundation, adoption);<br>&#8211; Current use of both framework in Luxembourg;<br>&#8211; Conceptual framework for financial reporting;<br>&#8211; Financial statements under IFRS;<br>o Presentation of financial statements (IAS 1)\u00a0<br>o Statement of cash flows (IAS 7)\u00a0<br>o Accounting policies, changes in accounting estimates and errors (IAS 8)\u00a0<br>o Events after the reporting period (IAS 10)<br>o Operating segments (IFRS 8)<br>o Related party disclosures (IAS 24)<br>o Interim financial reporting (IAS 34)\u00a0<br>o First-time Adoption of IFRS (IFRS 1)<br>&#8211; Non-current Assets;<br>o Property, plant &amp; equipment (IAS 16)<br>o Borrowing costs (IAS 23)<br>o Investment property (IAS 40)<br>o Non-current Assets Held for Sale and discontinued operations (IFRS 5)<br>&#8211; Assets, impairments and grants;<br>o Inventories (IAS 2)<br>o Intangible assets (IAS 38)\u00a0<br>o Impairment of assets (IAS 36)<br>o Accounting for Government Grants and Disclosure of Government Assistance (IAS 20)<br>&#8211; Accounting for leases;<br>o Leases (IFRS 16)<br>&#8211; Financial Instruments;<br>o Financial assets and liabilities (IAS 32)<br>o Financial instrument disclosures (IFRS 7)<br>o Financial Instruments (IFRS 9)<br>o Fair Value Measurement (IFRS 13)<br>o Insurance Contracts (IFRS 17)<br>&#8211;\u00a0 \u00a0 \u00a0 \u00a0Liabilities;<br>o Provisions, contingent liabilities and contingent assets (IAS 37)<br>o Employee benefits (IAS 19)<br>o Share-based payment (IFRS 2)<br>o Income taxes (IAS 12)<br>&#8211; Revenue<br>o Revenue from Contracts with Customers (IFRS 15)<br>&#8211; Foreign Currency Issues;<br>o The effects of changes in foreign exchange rates (IAS 21)<br>&#8211; Business Combinations, Consolidations, Associates &amp; Joint Arrangements;<br>o Business combinations (IFRS 3)<br>o Consolidated financial statements (IFRS 10)<br>o Separate financial statements (IAS 27)<br>o Investments in associates and joint ventures (IAS 28)<br>o Joint arrangements (IFRS 11)<br>o Disclosure of interests in other entities (IFRS 12)<br>&#8211; Other Standards &amp; specialised assets;<br>o Earnings per Share (IAS 33)<br>o Agriculture (IAS 41)<br>o Exploration for and Evaluation of Mineral Resource (IFRS 6)<br>o Regulatory Deferral Accounts (IFRS 14)<br>o Accounting and Reporting by Retirement Benefit Plans (IAS 26)<br>o Financial Reporting in Hyperinflationary Economies (IAS 29)<br>&#8211; Principal differences and similarities between IFRS Standards and LUX GAAP                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% final written QCM                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Bibliography:<br>IFRS Lux GAAP guide                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a14024720503\"\n        >\n            <span class=\"accordion__title\">\n                Droit comptable et information financi\u00e8re II                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-106                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a14024720503\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Droit comptable et information financi\u00e8re II<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-106<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Information financi\u00e8re, droit et r\u00e9vision comptable<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR, EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            L\u2019ambition de ce cours consiste \u00e0 aider les \u00e9tudiants \u00e0 franchir un palier, en les amenant \u00e0 \u00e9voluer d\u2019un profil de \u00ab technicien \u00bb \u00e0 un profil d\u2019\u00ab expert \u00bb en comptabilit\u00e9 et droit comptable, la distinction ne r\u00e9sidant pas dans le volume de connaissances mais dans la capacit\u00e9 de recul, d\u2019analyse et de compr\u00e9hension des objectifs sous-jacents \u00e0 la comptabilit\u00e9.<br>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        A l\u2019issue de ce cours, les \u00e9tudiants auront acquis une compr\u00e9hension globale des objectifs, de l\u2019utilit\u00e9, des contraintes et des limites du droit comptable et de l\u2019information financi\u00e8re.<br>Les \u00e9tudiants seront notamment capables de :<br>-identifier les sources de droit comptable et de doctrine,<br>-analyser une op\u00e9ration et de d\u00e9terminer un traitement comptable adapt\u00e9,<br>-formuler un avis comptable et des recommandations.<br>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Contenu du cours<\/p><ol><li>Patrimonialit\u00e9 et substance (art. 29 (3) LRCS)\u00a0: la notion d\u2019actif et son impact sur la repr\u00e9sentation comptableL\u2019exemple des contrats de location\u00a0<\/li><li>Capitaux propres et dettes\u00a0: analyse juridique vs substance (art. 29 (3) LRCS)L\u2019exemple des actions pr\u00e9f\u00e9rentielles rachetables\u00a0<\/li><li>Principe d\u2019\u00e9valuation des actifs non financiers\u00a0: le mod\u00e8le du co\u00fbt (art. 52 et 55 LRCS) vs. le mod\u00e8le de la juste valeur (art. 64bis et suivants LRCS)L\u2019exemple des immeubles de placement\u00a0<\/li><li>Principe d\u2019\u00e9valuation des actifs financiers\u00a0: le mod\u00e8le du co\u00fbt (art. 52 et 55 LRCS) vs. le mod\u00e8le de la mise en \u00e9quivalence(art. 58 LRCS)L\u2019exemple des participations\u00a0<\/li><li>Principe de prudence (art. 51 LRCS) et notion de provision (art. 64 LRCS)\u00a0: un principe \u00e0 g\u00e9om\u00e9trie variableL\u2019exemple des provisions pour litiges\u00a0<\/li><li>Principe de r\u00e9alisation des produits et b\u00e9n\u00e9fices (art. 51 (1) c) aa) LRCS)\u00a0: une application du principe de prudence<\/li><\/ol>L\u2019exemple de la vente de produits manufactur\u00e9s                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Modalit\u00e9 d\u2019\u00e9valuation<br>\u00c9valuation de fin de cours<br>T\u00e2ches d\u2019\u00e9valuation<br>Type d\u2019\u00e9valuation<br>Syst\u00e8me de notation<br>Pond\u00e9ration de la note finale<br>T\u00e2che 1<br>Examen \u00e9crit<br>0-20<br>100%                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Aucun ouvrage publi\u00e9 n\u2019est n\u00e9cessaire pour ce cours.<br>Des supports de cours seront mis \u00e0 disposition des \u00e9tudiants sur la plateforme Moodle.                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402472050f\"\n        >\n            <span class=\"accordion__title\">\n                R\u00e9vision Comptable                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-68                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402472050f\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> R\u00e9vision Comptable<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-68<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Information financi\u00e8re, droit et r\u00e9vision comptable<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            Le cours pr\u00e9sente les \u00e9l\u00e9ments th\u00e9oriques permettant la mise en place de la r\u00e9vision des comptes d\u2019une soci\u00e9t\u00e9.                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Pr\u00e9senter les aspects th\u00e9oriques permettant de :<br>Planifier un audit dans un contexte r\u00e9el<br>R\u00e9aliser une analyse de risques en en impl\u00e9mentant les diff\u00e9rentes phases<br>Pr\u00e9parer et justifier une opinion<br>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Le cours pr\u00e9sente les \u00e9l\u00e9ments th\u00e9oriques permettant la mise en place de la r\u00e9vision des comptes d\u2019une soci\u00e9t\u00e9.<\/p><p>Contenu:<\/p>Pr\u00e9sentation des \u00e9l\u00e9ments th\u00e9oriques relatifs \u00e0 :<br>&#8211; Objectif du contr\u00f4le des comptes annuels<br>&#8211; Acceptation d\u2019une mission<br>&#8211; D\u00e9marche g\u00e9n\u00e9rale du contr\u00f4leur externe<br>&#8211; Analyse des risques<br>&#8211; Mat\u00e9rialit\u00e9<br>&#8211; Fraude<br>&#8211; Objectifs des contr\u00f4les<br>&#8211; Moyens de contr\u00f4le<br>&#8211; Contr\u00f4le des entreprises en difficult\u00e9                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% examen \u00e9crit                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402472051a\"\n        >\n            <span class=\"accordion__title\">\n                R\u00e9vision comptable II                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-79                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402472051a\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> R\u00e9vision comptable II<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-79<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Information financi\u00e8re, droit et r\u00e9vision comptable<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                \n                \n                \n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a14024720526\"\n        >\n            <span class=\"accordion__title\">\n                International tax law                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-69                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a14024720526\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> International tax law<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-69<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> International tax law<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            The purpose of the course is to provide the students with the relevant tools to be able to identify and take appropriate steps when confronted with international tax issues in the course of their professional activities.                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        The purpose of the course is to provide the students with the relevant tools to be able to identify and take appropriate steps when confronted with international tax issues in the course of their professional activities.                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>The course will cover the main international business tax fundamentals, from international treaties to EU law, to Luxembourg domestic law. The classes will be divided between a theory introduction to\u00a0the subject and practical application examples.<\/p><p>\u00a0<\/p><p>Course content:<\/p>What is the International Tax subject.<br>Hierarchy of norms<br>How to address cross-border double taxation issues<br>New challenges imposed by OECD BEPS on the international tax landscape<br>How to use an OECD model double tax treaty<br>Understand the concepts and mechanisms of the EU Directives in the field of International Taxation<br>a. Parent Subsidiary Directive<br>b. Interest and Royalties Directive<br>c. Merger Directive<br>d. Anti-Tax Avoidance Directives<br>e. DAC6<br>f. BEPS Pilar 2<br>g. EU Shell Directive<br>h. DEBRA<br>An overview of the tax and planning aspects of Luxembourg Investment Funds\u00a0<br>An overview of transfer pricing rules and their role on international tax.\u00a0                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% final written exam two weeks after the course end (end-block exam)                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Slides and references made during classes to any other material. The teacher will provide the students\u00a0 with all the relevant course materials for self-studying and the exam.<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a14024720531\"\n        >\n            <span class=\"accordion__title\">\n                Droit de la s\u00e9curit\u00e9 sociale                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            1                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-70                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a14024720531\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Droit de la s\u00e9curit\u00e9 sociale<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-70<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> R\u00e9mun\u00e9ration<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            L\u2019objectif de la formation est de familiariser l\u2019\u00e9tudiant avec les bases de la s\u00e9curit\u00e9 sociale luxembourgeoise et en partie, \u00e0 la suite du ph\u00e9nom\u00e8ne transfrontalier important, \u00e9galement \u00e0 une introduction des bases importantes valables au Luxembourg concernant le droit europ\u00e9en.                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Introduction au droit de la s\u00e9curit\u00e9 sociale luxembourgeois. Les sujets trait\u00e9s sont les suivants :<br>1. Introduction (historique et protection sociale)<br>2. L\u2019assurance maladie-maternit\u00e9<br>3. L\u2019assurance accident<br>4. L\u2019assurance pension<br>5. Les bases du ch\u00f4mage<br>6. Calcul et facturation des cotisations sociales<br><\/p><p>\u00a0<\/p><p>Contenu<\/p>Le cours est subdivis\u00e9 en 6 chapitres:<br>1. Introduction (historique et protection sociale)<br>2. L\u2019assurance maladie-maternit\u00e9<br>3. L\u2019assurance accident<br>4. L\u2019assurance pension<br>5. Les bases du ch\u00f4mage                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% examen \u00e9crit \/ written exam                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Le support sera remis aux \u00e9tudiants via Moodle.<\/p>Toutes les informations de la part de l&#8217;enseignant vacataire seront transmises via des annonces Moodle.<br>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402472053c\"\n        >\n            <span class=\"accordion__title\">\n                La r\u00e9mun\u00e9ration                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            3                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-71                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402472053c\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> La r\u00e9mun\u00e9ration<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 3<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-71<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> R\u00e9mun\u00e9ration<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p><br>Droit du travail, rappels sur le droit de la s\u00e9curit\u00e9 sociale en rapport avec la remuneration, droit fiscal sur la remuneration, techniques de calcul de r\u00e9mun\u00e9rations et declarations p\u00e9riodiques obligatoires<br><\/p><br><p>L\u2019objectif du cours est de transmettre les connaissances \u00e0 l\u2019\u00e9tudiant, de mani\u00e8re th\u00e9orique et pratique, en vue de lui permettre de g\u00e9rer et calculer des r\u00e9mun\u00e9rations dans le monde du travail au Luxembourg.\u00a0<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        La mati\u00e8re enseign\u00e9e permettra \u00e0 l\u2019\u00e9tudiant d\u2019avoir de bonnes connaissances pour, une fois \u00e0 la recherche d\u2019un emploi, pouvoir postuler dans un service payroll dans une fiduciaire ou toute autre soci\u00e9t\u00e9 au Luxembourg. Il aura une approche tr\u00e8s pragmatique des sujets suivants (li\u00e9s \u00e0 la paie) :<br>-Droit du travail<br>-Droit de la s\u00e9curit\u00e9 sociale<br>-Droit fiscal<br>-Techniques de calculs des r\u00e9mun\u00e9rations<br>-D\u00e9clarations obligatoires<br>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00a0<\/p><p>La formation est subdivis\u00e9e en 6 chapitres :<br>&#8211; Le contrat de travail et ses sp\u00e9cificit\u00e9s<br>&#8211; Les cong\u00e9s pay\u00e9s<br>&#8211; L\u2019impact l\u00e9gislatif sur les salari\u00e9s (heures suppl\u00e9mentaires et heures \u00e0 suppl\u00e9ment)<br>&#8211; La r\u00e9glementation en mati\u00e8re de gestion du calcul de la r\u00e9mun\u00e9ration<br>&#8211; L\u2019\u00e9tablissement d\u2019un d\u00e9compte de r\u00e9mun\u00e9ration<br>&#8211; Les d\u00e9clarations p\u00e9riodiques obligatoires<br><\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% examen \u00e9crit                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Le support sera remis aux \u00e9tudiants via Moodle.<\/p><br><p>Les cours pratiques sont compris dans les cours th\u00e9oriques. En fonction de l\u2019avancement du cours des exercices pratiques seront int\u00e9gr\u00e9s et r\u00e9alis\u00e9s ensemble pendant le cours.<br>Les exercices pratiques pour r\u00e9aliser par l\u2019\u00e9tudiant dans le cadre de son apprentissage en travail ind\u00e9pendant sont remis via Moodle vers la moiti\u00e9 de la formation. Les corrig\u00e9s seront remis aux \u00e9tudiants avant la fin du cours.<br>Les \u00e9tudiants sont amen\u00e9s \u00e0 consulter r\u00e9guli\u00e8rement leur Moodle. Toutes les informations de la part de l&#8217;enseignant vacataire seront transmises via des annonces Moodle.<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a14024720547\"\n        >\n            <span class=\"accordion__title\">\n                Approche pratique des techniques de gestion sous Excel                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-72                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a14024720547\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Approche pratique des techniques de gestion sous Excel<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-72<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques de gestion et strat\u00e9gie<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Ma\u00eetriser des techniques de gestion \u00e0 l&#8217;aide d&#8217;un tableau (Excel) : calcul et analyse des co\u00fbts et des budgets pr\u00e9visionnels.<\/p><br><p>\u00a0<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul><br><li>D\u00e9finir les charges prises en compte par la comptabilit\u00e9 analytique, leur crit\u00e8re de classement et le traitement sp\u00e9cifique qu&#8217;il induit.<\/li><br><li>Mettre en \u0153uvre les diff\u00e9rents mod\u00e8les de calcul des co\u00fbts et les analyseurs.<\/li><br><li>\u00c9laborer diff\u00e9rents budgets en tenant compte du d\u00e9coupage fonctionnel de l&#8217;organisation : le budget d&#8217;investissement, la pr\u00e9vision des ventes et le budget commercial, le budget d&#8217;approvisionnement et la gestion des stocks, le budget de production, le budget g\u00e9n\u00e9ral de tr\u00e9sorerie.<\/li><br><li>Ma\u00eetriser les fonctions de base et avanc\u00e9es d&#8217;un tableau (Excel).<\/li><br><li>Utiliser les outils de statistiques n\u00e9cessaires pour certaines pr\u00e9visions.<\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Ma\u00eetriser des techniques de gestion \u00e0 l\u2019aide d\u2019un tableur (Excel) : calcul et analyse des co\u00fbts et des budgets pr\u00e9visionnels.<\/p>Structure du cours :<br>ANALYSE DES CO\u00dbTS POUR UN MARCHE GLOBAL<br>&#8211; Le contr\u00f4le de gestion<br>&#8211; Le concept de co\u00fbt<br>&#8211; La m\u00e9thode des co\u00fbts complets\u00a0<br>ANALYSE DES CO\u00dbTS POUR UN MARCH\u00c9 SEGMENT\u00c9<br>&#8211; Le seuil de rentabilit\u00e9<br>&#8211; Les co\u00fbts partiels<br>&#8211; L\u2019imputation rationnelle des charges fixes<br>&#8211; Le co\u00fbt marginal<br>ANALYSE, MESURE ET SUIVI DES DIFF\u00c9RENTS \u201cSOUS SYST\u00c8MES ENTREPRISE\u201d<br>\u00a0 Les budgets<br>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00a0<br>Modalit\u00e9 d\u2019\u00e9valuation<br>\u00c9valuation combin\u00e9e<br>\u00a0<br>T\u00e2ches d\u2019\u00e9valuation<br>Type d\u2019\u00e9valuation<br>Syst\u00e8me de notation<br>Pond\u00e9ration de la note finale<br>\u00a0<br>T\u00e2che 1<br>Examen \u00e9crit<br>0-20<br>12.5 %<br>\u00a0<br>R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>QCM et\/ou VRAI\/FAUX (dur\u00e9e\u00a0: 10 minutes)<br>(Analyse des co\u00fbts pour un march\u00e9 global : Le contr\u00f4le de gestion \/ Le concept de co\u00fbt\/ La m\u00e9thode des co\u00fbts complets)<br>\u00a0<br>\u00a0 \u00a0 \u00a0 \u00a0T\u00e2che 2<br>Examen \u00e9crit<br>0-20<br>12.5 %<br>\u00a0 \u00a0 \u00a0 \u00a0R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>Exercice d\u2019application (dur\u00e9e\u00a0: 20 minutes)<br>(Analyse des co\u00fbts pour un march\u00e9 global : La m\u00e9thode des co\u00fbts complets)<br>\u00a0<br>\u00a0<br>T\u00e2che 3<br>Examen \u00e9crit<br>0-20<br>12.5 %<br>\u00a0<br>R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>Exercice d\u2019application (dur\u00e9e\u00a0: 20 minutes)<br>(Analyse des co\u00fbts pour un march\u00e9 segment\u00e9\u00a0: Le seuil de rentabilit\u00e9)<br>\u00a0<br>\u00a0<br>T\u00e2che 4<br>Examen \u00e9crit<br>0-20<br>12.5 %<br>\u00a0<br>R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>Question de cours (dur\u00e9e\u00a0: 15 minutes)<br>(Analyse des co\u00fbts pour un march\u00e9 segment\u00e9\u00a0: Les co\u00fbts partiels \/ L&#8217;imputation rationnelle des charges fixes \/ Le co\u00fbt marginal)<br>\u00a0<br>\u00a0 \u00a0 \u00a0 \u00a0 T\u00e2che 5<br>Examen \u00e9crit<br>0-20<br>50 %<br>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>Examen de fin de bloc sur poste informatique (deux semaines apr\u00e8s la fin du cours) (dur\u00e9e\u00a0: 1 heure)<br>Cas d\u2019entreprise<br>\u00a0<br>\u00a0<br>\u00a0<br>\u00a0<br>\u00a0<br>\u00a0<br>Rattrapage\u00a0:<br>Examen \u00e9crit : 100 % \u00e9preuve finale sur poste informatique (1h)\u00a0                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a14024720552\"\n        >\n            <span class=\"accordion__title\">\n                Tableau de bord et pilotage organisationnel                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-73                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a14024720552\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Tableau de bord et pilotage organisationnel<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-73<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques de gestion et strat\u00e9gie<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Appr\u00e9hender, identifier et mettre en \u0153uvre les indicateurs de gestion n\u00e9cessaires au suivi du pilotage de l\u2019entit\u00e9 afin de garantir l\u2019efficacit\u00e9 de la strat\u00e9gie organisationnelle d\u00e9finie<\/p><br><p>\u00a0<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>A l\u2019issue de ce cours, les \u00e9tudiants auront acquis les comp\u00e9tences n\u00e9cessaires :<\/p><br><ul><br><li>Pour identifier les besoins d\u2019accompagnement du dirigeant dans le cadre du pilotage de son activit\u00e9<\/li><br><li>Pour d\u00e9finir les indicateurs et tenir compte des sp\u00e9cificit\u00e9s li\u00e9es \u00e0 chaque activit\u00e9<\/li><br><li>Pour mettre en \u0153uvre et faire \u00e9voluer les outils<br><\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Le cours contiendra une presentation des diff\u00e9rentes th\u00e9ories li\u00e9es \u00e0l\u2019organisation de l\u2019entreprise, sa capacit\u00e9 d\u2019adaptation \u00e0 son environnement, ainsi que la mani\u00e8re de d\u00e9finir un pr\u00e9visionnel d\u2019activit\u00e9.<\/p>Dans un second temps, il sera abord\u00e9 le panel d\u2019outil dont disposent les entreprises afin de mettre en place des tableaux de bord.<br>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% examen \u00e9crit\u00a0 \/ final written exam                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402472055e\"\n        >\n            <span class=\"accordion__title\">\n                Entreprendre et innover                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            2                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-74                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402472055e\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Entreprendre et innover<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 2<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-74<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Techniques de gestion et strat\u00e9gie<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>Ce cours pr\u00e9sente les \u00e9l\u00e9ments sous-jacents \u00e0 l\u2019entrepreneuriat et l\u2019innovation.\u00a0<\/p><br><p>Partant de l\u2019entrepreneur(e) en tant que personne, les \u00e9tudiant(e)s seront amen\u00e9(e)s \u00e0 r\u00e9fl\u00e9chir \u00e0 ce qu\u2019est un ou une entrepreneure et \u00e0 penser la valeur ajout\u00e9e produite par l\u2019entrepreneur(e). Nous montrerons qu\u2019il existe une vari\u00e9t\u00e9 de profils d\u2019entrepreneurs mais aussi une grande vari\u00e9t\u00e9 d\u2019innovations et de mani\u00e8res d\u2019innover.<\/p><br><p>S\u2019ensuivra une r\u00e9flexion plus strat\u00e9gique au sujet de l\u2019orientation g\u00e9n\u00e9rale de d\u2019entreprise en pensant notamment l\u2019environnement dans lequel l\u2019entreprise \u00e9volue et doit se positionner.\u00a0<br>Enfin, les \u00e9tudiants et \u00e9tudiantes pourront parfaire leurs connaissances au travers de l\u2019utilisation du business model canvas. En effet, ils et elles pourront \u00e0 la fois r\u00e9fl\u00e9chir \u00e0 la proposition de valeur d\u2019une entreprise (ce qu\u2019elle vend et \u00e0 qui ?) mais aussi aux enjeux en termes d\u2019architecture de valeur (comment elle produit cette valeur?) et de rentabilit\u00e9 (combien cela lui rapporte ?).<\/p><br><p>En parall\u00e8le du cours, les \u00e9tudiants et \u00e9tudiantes participeront \u00e0 un jeu d\u2019entreprise (CESIM) qui leur permettra de se mettre en situation de gestion lors de prises de d\u00e9cisions strat\u00e9giques sur des domaines vari\u00e9s tels que le marketing, la production, le contr\u00f4le de gestion et la finance d\u2019entreprise.<br><br><\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00a0<\/p><br><ul><br><li><br>Comp\u00e9tences en innovation: les \u00e9tudiants apprendront \u00e0 reconna\u00eetre et analyser les diff\u00e9rentes innovations existantes sur un march\u00e9.<br><\/li><br><li><br>Comp\u00e9tences en strat\u00e9gie\u00a0: les \u00e9tudiants poss\u00e8deront les bases de l\u2019analyse strat\u00e9gique d\u2019entreprise.<br><\/li><br><li><br>\u00c9laboration d&#8217;un business model: les \u00e9tudiants seront en mesure d&#8217;\u00e9valuer les principaux \u00e9l\u00e9ments d&#8217;un business model et de les relier \u00e0 un plan financier et marketing<br><\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Le cours se d\u00e9compose en trois grandes parties compl\u00e9mentaires qui permettent d\u2019articuler trois domaines interconnect\u00e9s\u00a0: l\u2019entrepreneuriat, la strat\u00e9gie d\u2019entreprise et l\u2019innovation.<br>1. Entrepreneuriat et innovation1.1 L\u2019entrepreneuriat\u00a0: d\u00e9finitions et enjeux1.2 Les profils entrepreneuriaux1.3 Les types d\u2019innovations\u00a02. La bo\u00eete \u00e0 outil de l\u2019entrepreneur2.1\u00a0\u00a0 Les Analyses externe et interne2.2 La strat\u00e9gie Oc\u00e9an Bleu2.3 D\u00e9velopper sa culture entrepreneuriale\u00a03\u00a0\u00a0\u00a0\u00a0\u00a0 Business model CANVAS3.1 La proposition de valeur3.2 L\u2019architecture de valeur3.3 Les co\u00fbts et les revenus<br>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00a0<\/p><br>Modalit\u00e9 d\u2019\u00e9valuation<br>\u00c9valuation combin\u00e9e<br>T\u00e2ches d\u2019\u00e9valuation<br>Type d\u2019\u00e9valuation<br>Syst\u00e8me de notation<br>Pond\u00e9ration de la note finale<br>T\u00e2che 1<br>Examen \u00e9crit<br>0-20<br>50%<br>R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>Examen final de 2h compos\u00e9 de questions de cours et d\u2019une \u00e9tude de cas.<br>\u00a0<br>T\u00e2che 2<br>Pr\u00e9sentation<br>0-20<br>25%<br>R\u00e8gles particuli\u00e8res d\u2019\u00e9valuation<br>Pr\u00e9sentation des d\u00e9cisions prises pendant le jeu d\u2019entreprise<br>\u00a0<br>T\u00e2che 3<br>Participation et rapport sur le jeu d\u2019entreprise<br>0-20<br>25%                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p><br>Osterwalder and Pigneur (2011) Business model: nouvelle g\u00e9n\u00e9ration.<br>Pearsons.<br><\/p><br>Lehmann-Ortega et al. (2024) Strategor, Dunod. 9\u00e8me \u00e9dition.<br><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a14024720569\"\n        >\n            <span class=\"accordion__title\">\n                Digital transformation in accounting and tax                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            5                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-76                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a14024720569\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Digital transformation in accounting and tax<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-76<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Digitalisation<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Objectives<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\n                            <p>\u00a0<\/p><br><p>\u00a0<\/p>                        <\/p>\n                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul><br><li>Understand the technologies and their impacts on the job of accountants and tax experts<\/li><br><li>Acquire knowledge of regulations applicable and the rationale behind them<\/li><br><li>Understand reason behind a technology choice<\/li><br><li>Coordinate an implementation project (from the analysis, to the presentation to senior management)<br><\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Course content:<\/p><p>Module 1: Introduction to Digitalisationin Accounting and Tax (8h) Theory (6h) + Workshop (2h)<\/p><p>What is Digitalisation? (3h)\u00a0<\/p><ul><li>Digitalisation history and trends<\/li><li>Fintech, Regtech, Govtech explained<\/li><li>Impact on businesses: small, medium, and large companies<\/li><li>Digital public services: tax portals, e-governance<\/li><\/ul><p>Evolution of the Accountant&#8217;s Role (3h)<\/p><ul><li>Shift from technical work to advisory and strategy<\/li><li>New skills: analytics, systems thinking, client-facing consulting<\/li><\/ul><p>Workshop: Role-play (2h)<\/p><ul><li>Students simulate advising a company on digitalisation choices<\/li><\/ul><p>Module 2: Understanding New Technologies (10h) Theory (7h) + Workshop (3h)<\/p>Overview of Key Technologies (7h) <ul><li>Blockchain explained simply: real accounting and tax examples<\/li><li>Cloud computing: why accounting and tax rely on it<\/li><li>Artificial Intelligence and RPA: reducing repetitive work<\/li><li>Data Analytics: how accountants use data to create value<\/li><li>Digital Assets: what are tokens and how are they used?<\/li><li>Cybersecurity basics for financial data<\/li><\/ul>Workshop: Technology Evaluation (3h) <ul><li>Comparative exercise: evaluate different technologies for a fictional accounting firm<\/li><\/ul>Module 3: Regulatory Frameworks for Digital Finance (10h) Theory (7h) + Case Studies (3h)Key Regulatory Frameworks (4h) <ul><li>MiCA (Markets in Crypto-Assets): scope, compliance requirements<\/li><li>GDPR: data protection principles for financial information<\/li><li>Cloud Computing Regulations: security standards, data residency<\/li><li>Outsourcing Rules: third-party risk management, contractual requirements<\/li><\/ul>Compliance in Practice (3h) <ul><li>Record-keeping requirements in digital environments<\/li><li>Digital audit trails and evidence<\/li><li>Reporting obligations under various frameworks<\/li><\/ul>3. Case Studies and Compliance Scenarios (3h) <ul><li>GDPR compliance for cloud-based accounting<\/li><li>Regulatory considerations for crypto transactions<\/li><li>Compliant outsourcing of accounting functions<\/li><\/ul>Module 4: Accounting and Taxation of Digital Assets (5h) Theory (5h) Knowledge Session (5h) <ul><li>Accounting for digital assets (Luxembourg GAAP, IFRS)<\/li><li>Tax implications: VAT, CIT, specific digital rules<\/li><li>Tokenized securities and other digital assets<\/li><\/ul>Module 5: Implementation and Practical Applications (14h) Theory (6h) + Workshops (8h)How to Choose and Implement a New System (4h) <ul><li>Key steps to choosing accounting\/tax software <\/li><\/ul> Define business needs Budget constraints User-friendliness Integration capabilities<ul><li>Project stages for implementation (planning, testing, training, rollout)<\/li><li>Change management basics: how to drive adoption<\/li><\/ul>Data Management and Integration (2h) <ul><li>Data visualization principles<\/li><li>Data quality management<\/li><li>Understanding the numbers via a dashboard<\/li><\/ul>Practical Workshops (8h) <ul><li>Workshop 1 (4h): Digital Accounting Solutions (Sage BOB, Odoo, SAP, Gesall) <\/li><\/ul> Basic operations and comparative analysis<ul><li>Workshop 2 (4h): Digital Taxation Solutions (FiTAX, easytax) <\/li><\/ul> Simulate tax filing and solution evaluationModule 6: Case study (2h)<p>\u00a0<\/p><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00a0<\/p><br>Assessment Modality<br>Combined assessment<br>Assessment Tasks<br>Type of Assessment<br>Grading Scheme<br>Weight for final Grade<br>Task 1<br>Presentation<br>\u00a0<br>0-20<br>40%<br>Specific Assessment Rules<br>Practical exam on concepts seen during the class<br>\u00a0<br>Task 2<br>Written exam<br>\u00a0<br>0-20<br>60%                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul><li>The Fourth Industrial Revolution; Klaus Schwab; ISBN 978-0241300756<\/li><\/ul>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a14024720574\"\n        >\n            <span class=\"accordion__title\">\n                Data Analysis                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            3                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-78                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a14024720574\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Data Analysis<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 3<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-78<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module ouverture <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Students will gain transferable analytical skills that can be applied to different work-scenarios. In particular, students will learn about:<br>Sourcing data;<br>Preparing data for analysis;<br>Performing data quality checks;<br>Manipulating data;<br>Analysing data with descriptive statistics;<br>Analysing relationships in data;<br>Performing statistical tests;<br>Drawing conclusions based on the data analysis;<br>Reporting data analysis results.<br>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Data Analysis is an interactive course packed with timely industry case studies and insights from a diversified group of practitioners who work with data on a daily basis. The course aims to equip students with basic analytical skills that would allow them to progress in their future careers. Furthermore, the course offers practitioners\u2019 perspectives on job roles requiring data analysis that give students insights and advice into their first steps on the career ladder. The course cuts through the academic theories and scholarly areas that would not have an immediate benefit to students to focus on practical applications of the data analysis skills.\u00a0<br>The course uses Excel to walk students through real applications of data analysis and improve both their analytical and technical skills.\u00a0<br>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        100% Seminar paper:\u00a0Comments: Industry case studies where you need to apply the data analytics knowledge and skills gained during the lectures to provide a written answer (similar to the interview case studies for quantitative analysts at ING; RBS; EIB; ECB; Lloyds Bank)                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a1402472057f\"\n        >\n            <span class=\"accordion__title\">\n                Comptabilit\u00e9 des banques                <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            3                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            BPG-BANQUE-36                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a1402472057f\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a140247204bb\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> Comptabilit\u00e9 des banques<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 3<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> BPG-BANQUE-36<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Module ouverture <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> FR<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> No<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables\u00a0de :<br><ul><br><li><br>Comprendre le fonctionnement de la banque luxembourgeoise<br><\/li><br><li><br>Comprendre les articulations comptables et business entre l\u2019actif et le passif<br><\/li><br><li><br>Comprendre les enjeux des diff\u00e9rentes m\u00e9thodes de comptabilisation et les impacts sur la lecture des bilans bancaires<br><\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>Initiation aux m\u00e9canismes comptables bancaires <\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Les op\u00e9rations de paiement <\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Les op\u00e9rations de d\u00e9p\u00f4t de la client\u00e8le <\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Emprunt et placement interbancaires <\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Les op\u00e9rations de cr\u00e9dit <\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Les valeurs mobili\u00e8res <\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Introduction \u00e0 la comptabilisation des produits d\u00e9riv\u00e9s <\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Les frais de fonctionnement et les d\u00e9penses d\u2019investissement <\/p><p>\u00a0<\/p><p>Initiation \u00e0 la comptabilit\u00e9 bancaire internationale <\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 IAS 39 <\/p><p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Notions de Faire value \u2013 A.F.S. \u2013 COUT amorti \u2013 O.C.I. sur les portefeuilles propres des banques <\/p>                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Un examen \u00e9crit (100 %)                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p><br>LITTERATURE<br><\/p><br><ul><br><li><br>Pratique de la comptabilit\u00e9 bancaire aux normes IFRS<br>Antoine SARDI Collection AFGES Eds<\/li><br><li><br>Introduction \u00e0 la comptabilit\u00e9 bancaire Mich\u00e8le FORMAGNE collection RB Edition<br><\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<section\n    id=\"tabpanel-e08e127e-15b4-4011-b5ea-4fd3d83309ee\"\n    aria-labelledby=\"tab-e08e127e-15b4-4011-b5ea-4fd3d83309ee\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    \n<div class=\"wp-block-unilux-blocks-semester-module-summary customer-spacer-b-lg\">\n<h3 class=\"has-text-align-left wp-block-unilux-blocks-heading\"        id=\"semester-structure\"\n    >\nSemester structure<\/h3>\n\n\n\n<div class=\"wp-block-unilux-blocks-study-module study-module\">\n<div class=\"wp-block-unilux-blocks-study-module-group-parent\">\n<div class=\"wp-block-unilux-blocks-study-module-group study-module__group\"><header class=\"study-module__header wp-block-unilux-blocks-study-module-header\">\n    <h4 class=\"study-module__title\">Modules<\/h4>\n    <span class=\"study-module__bundled-credit\">\n        <span class=\"sr-only\">Number of ECTS credits for these modules: <\/span>\n            <\/span>\n<\/header>\n\n\n\n<ul class=\"wp-block-unilux-blocks-study-module-list study-module__listing\"><li class=\"study-module__item wp-block-unilux-blocks-study-module-list-item\">\n    <div class=\"study-module__content\">\n        <h5 class=\"study-module__name\">Stage \/ Internship \/ Praxissemester<\/h5>\n        <p><\/p>\n    <\/div>\n    <div class=\"study-module__credit\">\n        <span class=\"sr-only\">Number of ECTS credits for this module:<\/span>\n        30 ECTS    <\/div>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n<p class=\"study-module__full-credit wp-block-unilux-blocks-study-module-full-credit\">\n    Full-time ECTS credit: 30 <\/p>\n<\/div>\n<\/div>\n<div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Tronc Commun, Semestre 6 (2025-2026 Summer)<\/h3>\n    \n<div id=\"accordion-module-6a14024724e8a\" class=\"accordion accordion--theme\">\n            \n<div class=\"accordion__item\">\n    <h4 class=\"accordion__header\">\n        <button\n                type=\"button\"\n                class=\"accordion__button collapsed\"\n                aria-expanded=\"false\"\n                data-bs-toggle=\"collapse\"\n                data-bs-target=\"#accordion-panel-6a14024724eb0\"\n        >\n            <span class=\"accordion__title\">\n                BCF-Internship                 <span class=\"accordion__data\">\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">ECTS credits:<\/span>\n                        <span class=\"accordion__data__value\">\n                            30                        <\/span>\n                    <\/span>\n                    <span class=\"accordion__data__item\">\n                        <span class=\"accordion__data__name\">Course code:<\/span>\n                        <span class=\"accordion__data__value\">\n                            COMPTAFISC-18                        <\/span>\n                    <\/span>\n                <\/span>\n            <\/span>\n            <svg aria-hidden=\"true\" focusable=\"false\" class=\"icon icon-outline icon--arrow-down icon--lg\"><use xlink:href=\"https:\/\/www.uni.lu\/wp-content\/themes\/unilux-theme\/assets\/images\/icons\/icons-outline.svg#icon--arrow-down\"><\/use><\/svg>        <\/button>\n    <\/h4>\n\n    <div id=\"accordion-panel-6a14024724eb0\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a14024724e8a\">\n        <div class=\"accordion__body p-0\">\n            <ul class=\"list-highlighted\">\n                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Details<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul>\n                            <li><span class=\"text-dark font-heading font-bold\">Course title:<\/span> BCF-Internship <\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 30<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> COMPTAFISC-18<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Stage \/ Internship \/ Praxissemester<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Language:<\/span> EN<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Mandatory:<\/span> Yes<\/li>\n                        <\/ul>\n                    <\/div>\n                <\/li>\n\n                <!--<li class=\"list-highlighted__item items-start\">-->\n                <!--    <header class=\"list-highlighted__header\">-->\n                <!--        <h5 class=\"text-18\"><strong>--><!--<\/strong><\/h5>-->\n                <!--    <\/header>-->\n                <!--    <div class=\"list-highlighted__body\">-->\n                <!--        <div class=\"speaker-group\">-->\n                <!--            -->                <!--        <\/div>-->\n                <!--    <\/div>-->\n                <!--<\/li>-->\n\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Course learning outcomes<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <ul><br><li>Gain practical experience. <\/li><br><li>Enhance professional and supplementary skills (technical skills, self-management, teamwork, communication skills, initiative). <\/li><br><li>Demonstrate the ability to write a report in English (proficiency in Business English). <\/li><br><li>Demonstrate the ability to approach writing as a recursive process that requires substantial revision of drafts for content, organization, and clarity, as well as editing and proofreading.\u00a0 <\/li><br><li>Demonstrate the ability to integrate ideas with those of other using summary, paraphrase, quotation, analysis, and synthesis of relevant sources.<\/li><br><li>Enhance the ability to find, evaluate, and use material located through the library\u2019s online catalog, through subscription databases, and through internet search. <\/li><br><li>Enhance oral presentation skills in English by preparing and delivering an oral presentation in a manner that effectively delivers the message and meets the needs of the target audience.\u00a0<\/li><br><\/ul><br><p><br>The professional tutor and the trainee (student) agree upon individual learning outcomes (professional and supplementary learning outcomes).<br><\/p>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        The internship is intended to provide a learning opportunity for students to:<ul><li>apply their knowledge and skills acquired in the classroom to a professional context;<\/li><li>understand what skills are transferable to new contexts;<\/li><li>identify and understand the practices and protocols of the particular company and industry in which they are working;<\/li><li>successfully reflect on the quality of the contribution they have made to the organization;<\/li><\/ul>refine and reassess their own career goals as a result of the experience.                    <\/div>\n                <\/li>\n                \n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Assessment<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>40 %: Internship performance, assessed by the professional tutor.\u00a0<\/p><br><p>40 %: Internship report, assessed by the academic tutor. <\/p><br><p>20 %: Presentation to be held by the student (oral defense of the internship), assessed by the 1st academic tutor (50 %) and and the 2nd academic tutor (50 %).<\/p>                    <\/div>\n                <\/li>\n                \n                                <li class=\"list-highlighted__item items-start\">\n                    <header class=\"list-highlighted__header\">\n                        <h5 class=\"text-18\"><strong>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p>\u00a0<\/p><br><p>\u00a0<\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<\/div>\n<\/div><\/section>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>This is a two-year study programme specialising in the areas of accounting, taxation and remuneration. 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