{"id":1495,"date":"2023-07-26T12:01:38","date_gmt":"2023-07-26T12:01:38","guid":{"rendered":"https:\/\/website.prod.unilu.spikeseed.cloud\/fdef-en\/study-programs\/master-in-accounting-and-audit\/programme\/"},"modified":"2026-02-06T16:19:04","modified_gmt":"2026-02-06T15:19:04","slug":"programme","status":"publish","type":"study-programs","link":"https:\/\/www.uni.lu\/fdef-en\/study-programs\/master-in-accounting-and-audit\/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=\"32db1ba7-2362-4287-8079-140eaa14e83d\">\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 Programme\" type=\"button\">\n            <span class=\"btn__name mr-auto\">Programme<\/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\/master-in-accounting-and-audit\/\" 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\/master-in-accounting-and-audit\/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\/master-in-accounting-and-audit\/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\/master-in-accounting-and-audit\/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\/master-in-accounting-and-audit\/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\/MAAo5vLpW.png\"\n                srcset=\"https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/MAAo5vLpW-300x173.png 300w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/MAAo5vLpW-768x442.png 768w, https:\/\/www.uni.lu\/wp-content\/uploads\/sites\/3\/2023\/07\/MAAo5vLpW.png 825w\"\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>The Accounting and Audit Master degree course is geared to comprehensively implement all legal provisions in terms of the content, scope of training and minimum ECTS units. As part of the studies, courses must be taken in the core specialist subjects of accounting and audit and in the supplementary specialist subjects.<\/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\/master-in-accounting-and-audit\/admissions\/\"\n                target=\"_self\"\n        class=\"btn btn--primary\"\n            >Admissions<\/a>\n<\/li>\n\n\n<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\/wp-content\/uploads\/sites\/3\/2026\/02\/06133028\/MAA_2526_Maquette_SP20260106.pdf\"\n                target=\"_self\"\n        class=\"btn btn--primary\"\n            >Detailed Programme<\/a>\n<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n\n\n<section class=\"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=\"Semestre 1\"\n    >\n        <span class=\"btn__name mr-auto\">Currently selected: Semestre 1<\/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    >\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-cfd626ef-a225-4485-9671-79ab066e6f7c\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-cfd626ef-a225-4485-9671-79ab066e6f7c\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-cfd626ef-a225-4485-9671-79ab066e6f7c\"\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\">Semestre 1<\/span>\n            <\/button>\n        <\/li>\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-6be481e9-69d0-4496-a3a8-d40372bd9a3c\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-6be481e9-69d0-4496-a3a8-d40372bd9a3c\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-6be481e9-69d0-4496-a3a8-d40372bd9a3c\"\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\">Semestre 2<\/span>\n            <\/button>\n        <\/li>\n                <li role=\"presentation\" class=\"tab-nav__item\" key={button.id}>\n            <button\n                type=\"button\"\n                id=\"tab-5b0c12cd-cdcb-415e-b41f-a5e0a989cb1b\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-5b0c12cd-cdcb-415e-b41f-a5e0a989cb1b\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-5b0c12cd-cdcb-415e-b41f-a5e0a989cb1b\"\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\">Semestre 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-4aff6dce-6190-4f10-8169-72491675cc9c\"\n                data-bs-toggle=\"tab\"\n                data-bs-target=\"#tabpanel-4aff6dce-6190-4f10-8169-72491675cc9c\"\n                role=\"tab\"\n                aria-controls=\"tabpanel-4aff6dce-6190-4f10-8169-72491675cc9c\"\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\">Semestre 4<\/span>\n            <\/button>\n        <\/li>\n            <\/ul>\n<\/div>\n<div class=\"tab-content\">\n    <section\n    id=\"tabpanel-cfd626ef-a225-4485-9671-79ab066e6f7c\"\n    aria-labelledby=\"tab-cfd626ef-a225-4485-9671-79ab066e6f7c\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Master in Accounting and Audit, Semestre 1 (2026-2027 Winter)<\/h3>\n    \n<div id=\"accordion-module-6a686be3a4e8b\" 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-6a686be3a4eb3\"\n        >\n            <span class=\"accordion__title\">\n                Accounting Theory                <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                            6                        <\/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                            MAACCAUD-45                        <\/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-6a686be3a4eb3\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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> Accounting Theory<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 6<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MAACCAUD-45<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC1. Introduction to Accounting<\/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                        \u00a0<br>On completion of the course unit successful students will be able to:<br>\u00a0<br>\u00a0 Explain the role of theory in the nature and development of accounting as a discipline;<br>\u00a0 Describe and comprehend the tradeoff between relevance and reliability;<br>\u00a0 Compare and contrast the diverse theories that explain the emergence of financial accounting;<br>\u00a0 Deconstruct accounting issues that have been the subject of theoretical and empirical analysis;<br>\u00a0 Engage in the accounting discourse including critical analysis of its reflexive role in society (including\u00a0<br>economy).<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>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Accounting Theory represents the capstone of studies in financial accounting and exposes student to the underlying theories that have played an important role in shaping accounting practice. Further, the unit considers emerging issues addressed by researchers. In this way, the unit will give students an understanding of the historical and contemporary issues that have influenced or will influence the development of accounting practice, accounting regulation and accounting thought. Over time, accounting theory has focused on three main approaches or viewpoints. These are the descriptive (positive), normative and critical viewpoints. Using these theoretical points of view, this unit will help students examine current issues such as social and environmental accountability, the ethical and global dimensions of accounting, Conceptual Framework projects and the political context within which accounting policy decisions are made. The course will present a theoretical framework for examining accounting issues and practices and a chance for students to develop high-level critical and analytical skills. This will help the students to present arguments and opinions on a broad range of accounting issues, with some authority.\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                        The course will be assessed as follows: 100% final written examination.\u00a0\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                        Indicative Reading :<br>\u00a0<br><br><br><ul><br><li>Compulsory: Scott, W. R. (2015), Financial Accounting Theory, 7th Edition, Pearson.<\/li><br><li>Or if available: Scott, W. R., O\u2019Brien, P. C. (2019), Financial Accounting Theory, 8th Edition, Pearson.\u00a0<br>(It is recommended to purchase the 7th\u00a0Edition for a lower price)<\/li><br><\/ul><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-6a686be3a4eca\"\n        >\n            <span class=\"accordion__title\">\n                Introduction to Financial Accounting and Bookkeeping                <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                            MAACCAUD-1                        <\/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-6a686be3a4eca\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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 Financial Accounting and Bookkeeping<\/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> MAACCAUD-1<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC1. Introduction to Accounting<\/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                        <p>On completion of the course unit successful students will be able to:<\/p><br><p>Prepare and understand basic accounting entries;\u00a0<br>Prepare and understand the content of the financial statements of a company;\u00a0<br>Apply financial ratios to the financial statements of a company;\u00a0<br>Perform a general analysis of the financial statements of a company.<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 aim of the course is to provide students with an overall understanding of financial accounting starting with the basic mechanisms of a traditional financial reporting system. The structure of the balance sheet and the profit and loss account as well as the content of the notes to the accounts will be analysed on the basis of the Luxembourg Generally Accepted Accounting Principles (\u201cLux GAAP\u201d). Together with a discussion about financial ratios, this will enable the students to get a full understanding of the financial statements of an enterprise. Emphasis is given to applications and practical exercises.                    <\/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 final examination                    <\/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>Indicative Reading :\u00a0<br><br><br><\/p><br><ul><br><li>Wood\/Robinson (2017, 9th edition): Book-Keeping and Accounts, Prentice Hall.<\/li><br><li>ICB Practical Bookkeeping (2008): Beginner\/Intermediate, Kaplan Publishing.<\/li><br><\/ul><br>Support will be made available at the beginning of the courses.                    <\/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-6a686be3a4ed7\"\n        >\n            <span class=\"accordion__title\">\n                Introduction to International Financial Reporting                <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                            MAACCAUD-4                        <\/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-6a686be3a4ed7\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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 International Financial Reporting<\/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> MAACCAUD-4<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC1. Introduction to Accounting<\/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                        On completion of the course unit, successful students will be able to:<br><br><ul><br><li><br>Understand the purpose of international financial accounting;<br><\/li><br><li><br>Become able to read financial statements and be prepared for financial statement analysis;<br><\/li><br><li><br>Get the knowledge and instruments to work with financial accounting statements.<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                        With the completion of the stable platform of international accounting standards in 2004, the International Accounting Standards Board (IASB) established itself as a world leader in the preparation of accounting standards. The financial reporting standards issued by the IASB have now been adopted by an ever-increasing number of countries throughout the world. Further, in recent years, we have seen acceptance of these standards by the regulators in the United States. A global perspective in accounting is required and therefore this module provides an introduction to international accounting and emphasis on understanding accounting under IFRS. We will focus in detail on the following:<br> <ul><li>Understand the purpose of a conceptual framework; <\/li><li>Understand the structure and content of International Financial Reporting Standards (IFRS) (e.g. property plant and equipment, intangibles, provisions, statement of cash flow); <\/li><li>Understanding the practical application of IFRS; <\/li><li>Prepare and understand financial statements and disclosures. <\/li><\/ul>                    <\/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                        Written final examination.                    <\/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                        Indicative Reading :<br>\u00a0<br><br><br><ul><br><li><br>Alfredson, Keith\/Leo, Ken\/Picker, Ruth\/Loftus, Janice\/Clark, Kerry\/Wise, Victoria: Applying International Financial Reporting Standards (latest edition).<br><\/li><br><li><br>Donald E. Kieso\/Jerry J. Weygandt\/Terry D. Warfield: Intermediate Accounting: IFRS Edition (latest edition).<br><\/li><br><\/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-6a686be3a4ee3\"\n        >\n            <span class=\"accordion__title\">\n                Selected Topics in Accounting                <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                            MAACCAUD-5                        <\/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-6a686be3a4ee3\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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> Selected Topics in Accounting<\/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> MAACCAUD-5<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC1. Introduction to Accounting<\/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                        At the end of the course students will be able to:<br><br><ul><li><br>Apply recognition, measurement and disclosure rules related to specific accounting issues;<br><\/li><\/ul><br>Assess differences between accounting in accordance with IFRS and Lux GAAP.                    <\/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                        \u00a0<p>The course gives further and detailed insights to financial accounting in accordance with IFRS and Lux GAAP. Financial accounting topics will be discussed that are not part of the course Introduction to Financial Reporting.\u00a0<\/p><p> IFRS 15 &#8211; Revenue from contracts with customers (Earnings management through revenue recognition)<br> IFRS 9 &#8211; Financial Instruments<br> IFRS 2 &#8211; Share-based payment<br> IAS 12 &#8211; Income taxes \/ Deferred taxes<br> IFRS 16 &#8211; Leases<br> IAS 19 &#8211; Employee benefits<br><\/p><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                        Final written examination 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                        Indicative Readings :<br><br>Picker, Ruth \/ Clark, Kerry \/ Dunn, John \/ Kolitz, David \/ Livne, Gilad \/ Loftus, Janice \/ van der Tas, Leo: Applying IFRS Standards (4th edition, Wiley).<br>Kieso, Donald E. \/ Weygandt, Jerry J. \/ Warfield, Terry D.: Intermediate Accounting: IFRS Edition (4th edition, Wiley).<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-6a686be3a4eef\"\n        >\n            <span class=\"accordion__title\">\n                Risk Management                <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                            MAACCAUD-6                        <\/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-6a686be3a4eef\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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> Risk Management<\/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> MAACCAUD-6<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AU1. Introduction to Audit<\/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                        On completion of the course unit successful students will be able to:<br><br><br><ul><li><br>Understand the concept of risk management, and to distinguish different types of financial risks;<br><\/li><\/ul><br>Understand the mechanics of financial markets, in particular derivatives markets;<br>Understand the possibilities and limitations of financial derivatives in risk management;<br>Be able to determine the value of (basic) derivatives;<br>Evaluate complex risk management strategies based on derivatives;<br>Understand the principles guiding the accounting treatment of derivatives.\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                        The aim of the course is to provide students with a fundamental knowledge of how to identify, measure, and manage different types of financial risks. In particular, the course will display the relationship between risk and return, and discuss how (and which kinds of) firm risks can be managed using either risk decomposition, or risk aggregation techniques. Then, the remainder of the course will be devoted to discussing the properties, and potential applications of derivatives \u2013 like forwards, futures, options, and swaps \u2013 in financial risk management, including these instruments valuation, and their relevance from an accounting\/auditing perspective.                    <\/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                        Written final examination.                    <\/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                        Indicative readings:<br>\u00a0<br><br><br><ul><br><li><br>John C. Hull, Options, Futures, And Other Derivatives (10th edition, Pearson 2018)<br>(The main textbook for the course. We will follow it pretty closely.)<br><\/li><br><li><br>John C. Hull, Fundamentals of Futures and Options Markets, (9th Pearson 2017)<br>(A less comprehensive and mathematically less rigorous version of Hull&#8217;s main textbook. For this course, it can well be used instead of the latter.)<br><\/li><br><li><br>Aswath Damodaran, Strategic Risk Taking: A Framework For Risk Management, Wharton School Publishing 2008<br><\/li><br><li><br>IFRS 9<br><\/li><br><\/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-6a686be3a4efb\"\n        >\n            <span class=\"accordion__title\">\n                Internal Control                <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                            MAACCAUD-7                        <\/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-6a686be3a4efb\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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> Internal Control<\/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> MAACCAUD-7<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AU1. Introduction to Audit<\/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                        <p><br>On completion of the course unit, successful students will be able to:<\/p><br><p>Understand the relationship between risk and control and how internal controls are being addressed in the context of an audit engagement;\u00a0<br>Get a practical knowledge of risks, controls, their documentation and their testing at the level of transactions;\u00a0<br>Practice writing and presentation skills through preparation of papers and oral presentation in front of the classroom ; emphasis will be placed on structuring papers and slidepacks in professional practice tone and set-up;\u00a0<br>Derive financial statements risks from business risks;\u00a0<br>Practice the performance and documentation of risk controls matrices, walkthroughs of significant classes of transactions and Testing of controls through use of typical forms and templates, similar to those used in audit firms the principles guiding the accounting treatment of derivatives.<br><\/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                        <p>The course objectives are:<\/p><p> Introduce Internal Control Principles including what internal control systems can and cannot do;\u00a0<br> Define internal control in understandable terms based on the definitions provided by professional organizations;\u00a0<br> Describe continuous improvement based on the PDCA Cycle;\u00a0<br> Illustrate business processes including the various roles played by Policies, Standards, and Procedures;\u00a0<br> Explain and identify how to understand and use an Internal Control Framework;\u00a0<br> Analyze key components of the internal control process;\u00a0<br> Build an Internal Control Hierarchy.\u00a0<br><\/p><p>This course is intended for students without a control background. It provides the vocabulary of control, the definitions of control, what control can and cannot do, what a system of internal controls includes, the concept of risk and its relationship with control, and how individuals build and assess the adequacy of controls. It also defines the responsibilities for building, monitoring, and assessing control. The Committee of Sponsoring Organizations &#8220;COSO&#8221; internal control framework will be introduced as the most widely accepted control model.<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                        Oral exam (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                        Indicative reading:<br><br>Graham, Lynford: Internal controls \u2013 guidance for private, government, and nonprofit entities. Wiley, 2008.<br>Moeller, Robert: Sarbanes-Oxley \u2013 Internal controls. Wiley, 2012<br>Woods, Margaret; Linsley, Philipp; Kajuter, Peter: International risk Management \u2013 Systems, internal control and Corporate Governance. Elsevier, 2008<br>Leitch, Matthew: Intelligent internal control and risk management \u2013 designing high-performance risk control systems. Gower Publishing Company, 2008.<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-6a686be3a4f07\"\n        >\n            <span class=\"accordion__title\">\n                Introduction to Luxembourg Company 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                            MAACCAUD-8                        <\/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-6a686be3a4f07\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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 Luxembourg Company 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> MAACCAUD-8<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> LA1. Introduction to Law<\/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                        On completion of the course unit, successful students will be able to:<br>\u00a0<br><ul><br>Understandthegeneralrulesapplicabletocompanies;<br>UnderstandtheinfluenceofEuropeanlegislationon nationalcompanylaw; and<br>Understandtheinteractionsbetweencompanylawontheonehandandaccountingandaudit ontheotherhand(e.g. theroleofanauditorinacompany).<br><br><br><\/ul><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                        <p>The course will in particular focus on the following: <\/p><ul><li>The various company forms available; <\/li><li> Theincorporation of acompany <\/li><li>Thecompanyoveritslifetime; <\/li><li>\u00a0 Thedissolutionandliquidationofacompany; <\/li><li> Legal personality and its attributes; and <\/li><li> Corporate restructuring techniques (e.g. mergers, divisions, transfer of assets\u2026)\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <br> <\/li><\/ul><p>Litteratures: <\/p>\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 R. BAHAR, P.-H. CONAC, I. CORBISIER, A. COURET, A. PR\u00dcM, D. RUPPERT &amp; J.-P. SPANG (sous la coordination d&#8217;Andr\u00e9 Pr\u00fcm), Le nouveau droit luxembourgeois des soci\u00e9t\u00e9s, Collection de la FDEF de l&#8217;Universit\u00e9 du Luxembourg, Bruxelles, Larcier, 2008. \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ch. BOYER, I. CORBISIER, G. DUSEMON, P. MISCHO, K. PANICHI, Th. PARTSCH, C. POGORZELSKI, P. SCHLEIMER, L. SCHUMMER, Al. STEICHEN, Les commandites en droit luxembourgeois, Bruxelles, Larcier, 2013. \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 P.-H. CONAC, I. CORBISIER, J.-A. DELCORDE, F. GUILLAUME, M. MENJUCQ, I. RIASSETTO, A. SEIFERT, J.-P. SPANG, Th. TILQUIN &amp; J.-P. WINANDY, Fusions transfrontali\u00e8res de soci\u00e9t\u00e9s, Collection de la FDEF de l\u2019Universit\u00e9 du Luxembourg, Bruxelles, Larcier, 2011. \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 I. CORBISIER &amp; F. BERNARD, \u201cCross-border mobility within the EU and specifically in Belgium and Luxembourg: same destination, different roads\u201d, European Company Law Journal, 16, n\u00b01 (2019): pp. 18 \u2013 30. \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 I. CORBISIER, Le droit des soci\u00e9t\u00e9s commerciales au Grand-Duch\u00e9 de Luxembourg, compar\u00e9 aux droits belge et fran\u00e7ais, Bruxelles, Bruylant, 2000. \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 I. CORBISIER, La soci\u00e9t\u00e9 : contrat ou institution ?, Collection de la FDEF de l\u2019Universit\u00e9 du Luxembourg, Bruxelles, Larcier, 2011. \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 R. KRAAKMAN, J. ARMOUR, P. DAVIES, L. ENRIQUES, H. HANSMANN, G. HERTIG, Kl. HOPT, H. KANDA, M. PARGENDLER, W.-G. RINGE &amp; Ed. ROCK, The anatomy of corporate law \u2013 A comparative and functional approach, 3rd ed., OUP, 2017.                    <\/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                        Written final examination.                    <\/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                        Indicative reading:<br><br><ul><br><li><br>CORBISIER, Le droit des soci\u00e9t\u00e9s commerciales au Grand-Duch\u00e9 de Luxembourg, compar\u00e9 aux droits belge et fran\u00e7ais, Bruxelles, Bruylant, 2000<br><\/li><br><li><br>STEICHEN, Pr\u00e9cis de droit des soci\u00e9t\u00e9s, Luxembourg, Saint Paul, 2006<br><\/li><br><li><br>J.-P. WINANDY, Manuel de droit des soci\u00e9t\u00e9s, Luxembourg, Legitech, \u00e9d. 2008 et \u00e9d. 2011<br><\/li><br><li><br>R. BAHAR, P.-H. CONAC, I. CORBISIER, A. COURET, A. PR\u00dcM, D. RUPPERT J.-P. SPANG (sous la coordination d&#8217;Andr\u00e9 Pr\u00fcm), Le nouveau droit luxembourgeois des soci\u00e9t\u00e9s, Collection de la FDEF de l&#8217;Universit\u00e9 du Luxembourg, Bruxelles, Larcier, 2008<br><\/li><br><li><br>P.-H. CONAC, I. CORBISIER, J.-A. DELCORDE, F. GUILLAUME, M. MENJUCQ, I. RIASSETTO, A. SEIFERT, J.-P. SPANG, Th. TILQUIN J.-P. WINANDY, Fusions transfrontali\u00e8res de soci\u00e9t\u00e9s, Collection de la FDEF de l\u2019Universit\u00e9 du Luxembourg, Bruxelles, Larcier, 2011<br><\/li><br><li><br>CORBISIER, La soci\u00e9t\u00e9 : contrat ou institution ?, Collection de la FDEF de l\u2019Universit\u00e9 du Luxembourg, Bruxelles, Larcier, 2011<br><\/li><br><li><br>CH. BOYER, I. CORBISIER, G. DUSEMON, P.\u00a0 MISCHO, K. PANICHI, TH.<br>PARTSCH, C. POGORZELSKI, P. SCHLEIMER, L. SCHUMMER, A. STEICHEN, Les commandites en droit luxembourgeois, Bruxelles, Larcier, 2013<br><br><br><br><br><br><br><\/li><br><\/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-6a686be3a4f13\"\n        >\n            <span class=\"accordion__title\">\n                Corporate Governance                <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                            MAACCAUD-9                        <\/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-6a686be3a4f13\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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 Governance<\/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> MAACCAUD-9<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> LA1. Introduction to Law<\/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                        \u00a0<br>On completion of the course unit successful students will be able to<br><br><br><ul><br><li><br>Understand the role boards and board members play in corporate governance and the lives of businesses large and small;<br><\/li><br><li>Assess the quality of the corporate governance of different corporations;<\/li><br><li>Value the crucial role of the accounting and auditing profession.<\/li><br><\/ul><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>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00a0In this course students will learn how corporations are governed. For small companies the owners are the same people as the managers. As companies grow, the owners (shareholders) become higher in number and more dispersed. For companies listed on the stock market this separation of ownership and control is most pronounced. In this course the different mechanisms that assure that managers act in the interest of shareholders will ba analyzed. The key mechanisms are: i) the Board of Directors, ii) incentive schemes, iii) the market for corporate control, iv) laws, codes and regulations, among others. The advantages and disadvantages of these mechanisms will be analyzed and particular attention will be given to the crucial role of the accounting and auditing tasks . <br>\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                        <ul><br><li>Half of the mark will be based on class participation and team and\/or individual assignments (TBA). (50%)<\/li><br><\/ul><br><ul><br><li>Half the mark is based on a final written examination (50%)<\/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>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Indicative Reading:<br><br><br><ul><br><li><br>Monks and Minow, \u201cCorporate Governance\u201d, 5<br>th<br>or more recent edition.\u00a0<br><\/li><br><li><br>Wall Street Journal, Financial Times, any topics on Corporate Governance.<br><\/li><br><li><br>Website European Corporate Governance Institute,<br>www.ecgi.org<br>.<br><\/li><br><\/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-6a686be3a4f1f\"\n        >\n            <span class=\"accordion__title\">\n                Civil Law and Commercial 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                            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                            MAACCAUD-11                        <\/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-6a686be3a4f1f\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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> Civil Law and Commercial Law<\/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> MAACCAUD-11<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> LA1. Introduction to Law<\/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                        \u00a0<br><p><br>On completion of the course unit, successful students will be able to:<br><br><br><\/p><br>Explain the key characteristics of civil law systems and the central elements of Luxembourg contract law;<br><br><br>Analyse the fundamentals of civil liability and its application to governmental agencies and specific professions;<br>Have some basic knowledge in respect of the main rules applicable to certain agreements that are widely used in business-to-consumer and business-to-business transactions;<br>Have some basic knowledge in respect of the most important regulatory requirements applicable to commercial activities (in particular in respect of the business licence).<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>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        \u00a0<p>\u00a0<\/p><p>This course consists of three parts. <\/p><p>The first part covers fundamental theories of civil law, focusing mainly on the basic principles of civil law and contracts law (including the formation of contracts; the validity of contracts; the performance of contracts, breaches and remedies). <\/p><p>The second part covers civil liability. This part presents after a short introduction comparing civil liability to criminal law the principals of (a) liability in tort and (b) contractual liability to conclude with applications of civil liability to governmental agencies, company directors, portfolio managers, depositaries, accountants (incl. fund administrators) and auditors.<br> <\/p>The third part of the course provides a general overview of certain areas of commercial law. That part of the course will in particular address (i) the regulatory requirements applicable to commercial activities, including in particular the rules regarding the grant of a business licence and a licence to professional of the financial sector,(ii) contractual aspects of commercial law, which include the study of (a) the distinction between civil agreements and commercial agreements and (b) protections granted to consumers under the Consumer Code, and (iii) the law relating to unfair commercial practices. <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                        Written essay                    <\/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                        Indicative readings:<br><br><br><ul><br><li><br>Webpage of the website<br>www.guichet.public.lu<br>\u201cBusiness permit reform\u201d regarding the law of 2 September 2011 governing the access to the professions of skilled craftsman, trader, manufacturer, as well as to certain liberal professions : http:\/\/www.guichet.public.lu\/entreprises\/en\/actualites\/2011\/10\/03-etablissement\/index.html<br><\/li><br><li><br>DG Justice guidance document concerning Directive 2011\/83\/EU of the European Parliament and of the Council of 25 October 2011 on consumer rights made on June 2014 :<br>http:\/\/ec.europa.eu\/justice\/consumer-marketing\/files\/crd_guidance_en.pdf<br><\/li><br><li><br>Guidance on the implementation\/application of Directive 2005\/29\/EC on unfair commercial practices dated 3 December 2009: http:\/\/ec.europa.eu\/justice\/consumer-marketing\/files\/ucp_guidance_en.pdf<br><br><br><br><br><\/li><br><\/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-6a686be3a4f2b\"\n        >\n            <span class=\"accordion__title\">\n                Statistics                <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                            MAACCAUD-12                        <\/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-6a686be3a4f2b\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3a4e8b\">\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> Statistics<\/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> MAACCAUD-12<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> STA. Statistics<\/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                        On completion of the course unit, successful students will be able to:<br>distinguish between categorical and quantitative data;<br>construct and interpret appropriate graphical and numeric summaries of data;<br>construct and interpret coverage and confidence intervals;<br>construct and interpret hypothesis tests;<br>construct and interpret simple linear statistical models;<br>carry out, document, and explain a randomization for a survey or an experiment.<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                        This introductory course to statistics covers the following elements:<br> Introduction to data.<br> Probability.<br> Distributions of random variables.<br> Foundations for inference.<br> Inference for numerical data.<br> Inference for categorical data.<br> Introduction to linear regression.<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                        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                        Indicative Reading:<br><br><br><p>\u00a0<\/p><br><ul><br><li><br>David Diez, Christopher Barr e Mine \u00c7etinkaya-Rundel: Openintro Statistics: Fourth 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-6be481e9-69d0-4496-a3a8-d40372bd9a3c\"\n    aria-labelledby=\"tab-6be481e9-69d0-4496-a3a8-d40372bd9a3c\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Master in Accounting and Audit, Semestre 2 (2025-2026 Summer)<\/h3>\n    \n<div id=\"accordion-module-6a686be3aa78c\" 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-6a686be3aa7b5\"\n        >\n            <span class=\"accordion__title\">\n                Contemporary issues in Financial Reporting and Audit Research                <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                            MAACCAUD-15                        <\/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-6a686be3aa7b5\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3aa78c\">\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> Contemporary issues in Financial Reporting and Audit Research<\/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> MAACCAUD-15<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC2-Intermediate Accounting<\/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                        <p><br>On completion of the course unit successful students will be able to:<br><\/p><br><p>\u00a0<\/p><br><p><br>&#8211;\u00a0 Read and understand current articles about contemporary issues in financial reporting and audit in academic journals<br><\/p><br><p><br>&#8211;\u00a0 Evaluate research articles<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                        <p>\u00a0<\/p>The course explores contemporary issues in financial reporting and audit research. Students will read and discuss seminal research papers as well as recently published research papers from leading accounting and auditing journals (e.g. The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, etc.). In addition, the course content will cover research in early phases, i.e. working papers or research ideas of the instructor that are not yet published. Thus, the aim of the course is to provide insights into state-of-the-art of academic research in selected areas of accounting and auditing. Upon completion of the module, students will be able to place research questions and designs within a broader context of academic research, and to assess selected contributions&#8217; significance.                    <\/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                        The course will be assessed as follows:<br><ul><li>Seminar paper: 80%<\/li><li>Presentation: 20%<\/li><\/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>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Indicative readings:<br><br><br><ul><br><li><br>Abraham, S. and Shrives, P.\u00a0 (2014) Improving the relevance of risk factor disclosure in corporate annual reports: The British Accounting Review. 46, pp:96-107;<br><\/li><br><li><br>Dobler, M., Lajili, K., Zeghal, D. (2011).<br>Attributes of corporate risk disclosure. An international investigation in the manufacturing sector. Journal of International Accounting Research. Vol. 10, No.2, pp.1-22;<br><\/li><br><li><br>Abraham, S.,\u00a0Marston, C. L.\u00a0 Darby, P.\u00a02012.<br>Risk reporting: Clarity, relevance and location. \u00a0The Institute of Chartered Accountants of Scotland (ICAS), Edinburgh;<br><\/li><br><li><br>Abraham, S., Cox., P., 2007. Analysing the determinants of narrative risk information in UK FTSE 100 Annual Reports. The British Accounting Review 39, 227-248;<br><\/li><br><li><br>Marshall, A.P., Weetman, P., (2007), Modelling transparency in disclosure: The case of foreign exchange risk management, Journal of Business Finance and Accounting, Vol. 34, Nos. 5 and 6, pp. 705-739;<br><\/li><br><li><br>Fraser, I.A.M., Pierpoint, J.P, Collins, W and Henry, W.M. (2010), Meeting the needs?: User views on external assurance and management commentary, The Institute of Chartered Accountants of Scotland, Edinburgh;<br><\/li><br><li><br>Fraser, I.A.M. and Pierpoint, J.P. (2011), Can we meet the needs? Auditor views on external assurance and management commentary, The Institute of Chartered Accountants of Scotland, Edinburgh<br><br><br><br><br><br><br><br><br><\/li><br><\/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-6a686be3aa7cc\"\n        >\n            <span class=\"accordion__title\">\n                Group Accounting                <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                            MAACCAUD-16                        <\/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-6a686be3aa7cc\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3aa78c\">\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> Group Accounting<\/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> MAACCAUD-16<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC2-Intermediate Accounting<\/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                        On completion of the course unit successful students will be able to:<br><br>Assess the group structure of an entity and will be able to prepare the consolidated financial statements and analyse them.                    <\/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                        <ul><li>The course is designed to give students insight to group accounting under IFRS. The group will explain what is meant by reporting entity how can it be defined and what are the theoretical and practical problems when groups are established. <\/li><\/ul><ul><li>The course will also explain differences between business combinations and other types of uniting business interests. Furthermore students will presented with the consolidation procedures mainly focusing the statement of financial position and comprehensive statement of incomes. <\/li><\/ul><ul><li>The course will also present the problems of associates and joint arrangements in detail. <\/li><\/ul>                    <\/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                        Written final examination.                    <\/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                        Indicative readings:<br><br><br><p><br>Course notes and course slides posted on Moodle or provided by the lecturer at the beginning of the semester.<br><\/p><br><p><br>Mackenzie &#8211; Coetsee &#8211; Njikizana &#8211; Chamboko &#8211; Colyvas: Interpretation and application of IFRS (chapters on group accounting)<br><\/p><br>Kaplan ACCA Paper F7 and P2 &#8211; group accounting chapters<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-6a686be3aa7d9\"\n        >\n            <span class=\"accordion__title\">\n                Financial Reporting: National rules and regulations                <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                            MAACCAUD-17                        <\/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-6a686be3aa7d9\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3aa78c\">\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> Financial Reporting: National rules and regulations<\/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> MAACCAUD-17<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC2-Intermediate Accounting<\/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                        On completion of the course unit successful students will be able to:<br><br><ul><br><li><br>analyse LUX GAAP financial statements critically;<br><\/li><br><li><br>understand the key assumptions and related options exercised by management;<br><\/li><br><li><br>conclude on the compliance of financial statements with the current rules and regulations in Luxembourg.<br><\/li><br><\/ul><br>Beside the promotion of technical competency, this course seeks to:<br><br><ul><br><li><br>develop judgement;<br><\/li><br><li><br>encourage critical thinking;<br><\/li><br><li><br>promote common sense;<br><\/li><br><li><br>help develop research skills.<br><br><br><br><br><br><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>T he course is a comprehensive study of financial reporting applicable in Luxembourg (LUX GAAP) with a focus on corporate entities excluding the banking and insurance sectors covered in other classes (\u201cr\u00e9viseur\u201d path). <\/p><p>The students should acquire a thorough understanding of the legal framework governing the preparation of general-purpose financial statements as well as of the prevailing accounting practices. <\/p>The course will cover all significant areas and issues relating to a framework for the preparation of financial statements i.e.: <br><ul><li>Scope <\/li><li>Key concepts and general principles <\/li><li>Measurement bases <\/li><li>Consolidated accounts vs. individual accounts <\/li><li>Presentation of financial statements <\/li><li>Balance sheet <\/li><li>Profit and loss account <\/li><li>Notes to the accounts <\/li><li>Accounting policies <\/li><li>Tangible assets <\/li><li>Intangible assets <\/li><li>Government grants <\/li><li>Financial assets <\/li><li>Stocks \/ inventories <\/li><li>Impairment of assets <\/li><li>Liabilities and equity <\/li><li>Basic financial instruments <\/li><li>Provisions and contingencies <\/li><li>Accounting for leases <\/li><li>Revenue recognition <\/li><li>Employee benefits <\/li><li>Accounting for income tax <\/li><li>Foreign currency translation <\/li><li>Related party disclosures <\/li><li>Subsequent events <\/li><li>Other\u00a0selected financial reporting topics and issues<br> <\/li><\/ul>The course will mainly focus on individual \/ separate financial statements as opposed to consolidated financial statements covered in the \u201cgroup accounting\u201d class.                    <\/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                        This course will be assessed as follows:<br><ul><li>Final written examination: 50%<\/li><li>Individual presentation in class: 20%<\/li><li>Group projects, in-class quizes and exercises: 30%<\/li><\/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>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Students will be required to read all legislation pertaining to LUX GAAP, e.g.:<br><br><ul><br><li><br>Directive 2013\/34\/EU on annual financial statements, consolidated financial statements and related reports;<br><\/li><br><li><br>Code of commerce, legal provisions on bookkeeping;<br><\/li><br><li><br>Law of 19 December 2002, legal provisions on individual annual accounts;<br><\/li><br><li><br>Grand-Ducal Regulation of 10 June 2009 on the standard chart of accounts;<br><\/li><br><li><br>Law of 10 August 1915, section XVI on consolidated accounts, section XI on criminal sanctions as well as other selected provisions relating to accounting.<br><\/li><br><\/ul><br>In addition, students will be encouraged to consult and read European and international materials relevant to their knowledge of LUX GAAP.<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-6a686be3aa7e5\"\n        >\n            <span class=\"accordion__title\">\n                Managerial Accounting                <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                            MAACCAUD-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-6a686be3aa7e5\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3aa78c\">\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> Managerial Accounting<\/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> MAACCAUD-18<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC2-Intermediate Accounting<\/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                        On completion of the course unit, successful students will be able to:<br><br><ul><br><li><br>Acquire an overview of the use of accounting data by managers for financial and operational planning and control;<br><\/li><br><li><br>Evaluate the organizational role of management accountants and describe accounting systems used by manufacturing businesses;<br><\/li><br><li><br>Acquire a basic knowledge in the techniques and procedures of costing systems, profit planning, and the collection and use of cost data in decision making;<br><\/li><br><li><br>Develop a basic foundation in the concepts of cost behavior and cost systems design;<br><\/li><br><li><br>Understand basic managerial and cost accounting concepts such as cost-volume-profit, budgeting, product costing and cost behaviors;<br><\/li><br><li><br>Prepare, use and evaluate budgetary data;<br><\/li><br><li><br>Evaluate capital expenditure decisions using discounted cash flow;<br><\/li><br><li><br>Analyze Capital Investment Alternatives;<br><\/li><br><li><br>Apply and interpret basic financial statement analysis.<br><br><br><br><br><br><br><br><br><br><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                        \u00a0This course is an\u00a0intensive introduction to the preparation and interpretation of financial information for investors (external users) and managers (internal users) and to the use of financial instruments to support system and project creation. The course adopts a decision-maker perspective on accounting and finance with the goal of helping students\u00a0develop a framework for understanding financial, managerial, and tax reports.\u00a0 The course cost-volume-profit relationships and incremental analysis provide managers the information to support their decision-making. Related issues such as responsibility centres and transfer pricing will also be reviewed. <br>\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                        This course will be assessed as follows:<br><ul><li>Written final examination: 50%<\/li><li>Written mid-term examination: 20%<\/li><li>Presentation: 10%<\/li><li>Assessments based on weekly Connect\/Submission Assignments: 20%<\/li><\/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>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Indicative readings:<br><ul><li>Garrison, R., E. Noreen, and P. Brewer. Managerial Accounting, 2nd Edition New York: McGraw-Hill\/Irwin \u00a0\u00a0\u00a0\u00a0with Connect Plus Accounting\u00a0ISBN-13\u00a09780077403485;<\/li><li>Case Study: Midwest Office Products &#8211; Harvard Business Review. Reserve section library<\/li><li>Case Study: Software Associates &#8211; Harvard Business Review. Reserve section library<\/li><li>Case Study: Kaufman Manufacturing &#8211; Harvard Business Review. Reserve section library<\/li><li>Case Study; Precision Worldwide, Inc. \u2013 Harvard Business Review. Reserve section library<\/li><\/ul>Illustrative texts and articles include: \u00b7 \u00a0 \u00a0 \u00a0A Bhimani,\u00a0Strategic Finance, Strategy Press, (2008)\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0C Horngren, A Bhimani, S Datar G Foster,\u00a0Management and Cost Accounting, FT\/Prentice Hall (2008)\u00b7 \u00a0 \u00a0 \u00a0A. Bhimani,\u00a0Contemporary Issues in Management Accounting, Oxford University Press (2006)\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0Emsley, Redesigning variance analysis for problem solving,\u00a0Management Accounting Research\u00a0(2001) pp.21-40\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Davila, T. and Wouters, M. (2005) &#8220;Managing budget emphasis through the explicit design of conditional budgetary slack&#8221;,\u00a0Accounting, Organizations and Society: 30, 587-608\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Miller O&#8217;Leary, Managing operational flexibility in investment decisions: the case of Intel, Journal of Applied Corporate Finance\u00a0(2005), pp. 87-93.Hall, M. (2008). The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance.\u00a0Accounting, Organizations and Society, 33(2-3), 141-163.\u00a0<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-6a686be3aa7f2\"\n        >\n            <span class=\"accordion__title\">\n                Auditing and Professional Skills                <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                            6                        <\/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                            MAACCAUD-19                        <\/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-6a686be3aa7f2\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3aa78c\">\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> Auditing and Professional Skills<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 6<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MAACCAUD-19<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AU2-Intermediate Audit<\/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                        <p><br>On completion of the course unit successful students will be able to:<br><\/p><br><ul><br><li><br>Explain and apply the basic concepts underlying an audit of financial statements;<br><\/li><br><li><br>Explain and apply the basic concepts underlying assurance services other than the audit of statutory accounts (review engagements, related services including agreed-upon procedures, and assurance engagements).<br><br><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>\u00a0<\/p><ul><li>Lecture sessions<\/li><\/ul>\u00a0The first part of the course will focus on the demand and supply of such services. The second part of the course focuses on understanding the key concepts that underlie the audit process: materiality, audit risk, evidence, planning, internal control, types of tests, sampling. The last part of the course covers audit reporting. \u00a0A systematic approach will be taken with the primary emphasis on understanding why and how audits and assurance services are performed.\u00a0The course content will be based on the required textbook. Each chapter in the textbook contains detailed learning objectives for the relevant material.\u00a0EMGP Chapter 1 &#8211; An Introduction to Assurance and Financial Statement Auditing EMGP Chapter 2 \u2013 The Financial Statement Auditing EnvironmentEMGP Chapter 3 \u2013 Audit Planning, Types of Audit Tests, and MaterialityEMGP Chapter 4 \u2013 Risk AssessmentEMGP Chapter 5 \u2013 Evidence and DocumentationEMGP Chapter 6 &#8211; Internal Control in a Financial Statement Audit EMGP Chapter 8 &#8211; Audit Sampling:\u00a0 An Overview and Application to Tests of ControlsEMGP Chapter 17 &#8211; Completing the Audit EngagementEMGP Chapter 18 &#8211; Reports on Audited Financial Statements\u00a0<ul><li>Workshop sessions<\/li><\/ul>\u00a0Workshop sessions will consist of case-studies, exercises and group discussions on key concepts presented during the lecture sessions.\u00a0ISA\u2019s and standards relevant for other assurance services (ISRE\u2019s, ISAE\u2019s and ISRS\u2019s) will be covered in a systematic and interactive way during the workshops.<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                        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                        Indicative readings:<br><br><br>Auditing and Assurance Services \u2013 3rd International Edition; Eilifsen Aasmund, Messier William F., Glover Steven M., Prawitt Douglas F; Publisher: McGraw Hill Higher Education; ISBN: 978-0077143015<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-6a686be3aa7fe\"\n        >\n            <span class=\"accordion__title\">\n                Advanced Company 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                            MAACCAUD-21                        <\/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-6a686be3aa7fe\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3aa78c\">\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> Advanced Company 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> MAACCAUD-21<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> LA2-Advanced Company Law<\/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                        On completion of the course unit successful students will be able to:<br><br><ul><br><li><br>Understand the specific features of each type of company in order to be able to make a meaningful choice between the forms available;<br><\/li><br><li><br>Understand the influence of European legislation on national company law;<br><\/li><br><li><br>Understand the importance and differences between the companies&#8217; operation rules.<br><br><br><br><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>After the first part of this course that generally introduced to company law, from a European and national perspective and that examined the rules applicable to all companies, this second part of the course examines the special rules applicable to the main types of companies in use in Luxembourg, namely the public and private limited liability companies and the cooperative society. <\/p>\u00a0The course will in particular focus on the following : <br><ul><li>The constitution of the companies, including their financing structure; <\/li><li>The operation of the companies, with a particular focus on the functioning of their specific \u201corgans\u201d, namely the general meeting of shareholders, board of directors or managers <br> <br> <\/li><\/ul>\u00b7\u00a0 \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                        Written final examination                    <\/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                        Indicative readings:<br><br>This is provided with the table of contents posted on Moodle for the students after the start of the classes                    <\/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-6a686be3aa80a\"\n        >\n            <span class=\"accordion__title\">\n                Corporate Finance                <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                            6                        <\/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                            MAACCAUD-22                        <\/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-6a686be3aa80a\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3aa78c\">\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 Finance<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 6<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MAACCAUD-22<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> FIN-Corporate Finance<\/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                        On completion of the course unit successful students will be able to:<br><br><ul><br><li><br>Explain how capital markets determine financial prices;<br><\/li><br><li><br>Use the time value of money in valuation;<br><\/li><br><li><br>Compare the benefits and costs of an investment project;<br><br><br><\/li><br><li><br>Value stocks and bonds;<br><\/li><br><li><br>Capital markets determine the price of risk;<br><\/li><br><li><br>Evaluate how firms estimate their cost of capital and choose their capital structure;<br><\/li><br><li><br>Estimate project and firm valuation.<br><br><br><br><br><br><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                        This Finance course explores several issues related to companies, investors, and the interaction between them in capital markets.\u00a0 It focuses, in particular on where, how, why and under what conditions finance impacts the economic system.Corporations obtain resources from capital markets in order to finance investments in productive assets that yield uncertain benefits over several years. The objective of the course is to provide an introduction to the analysis of corporate decisions from a financial point of view, and to help students develop an understanding of basic economic issues and of the main tools required for any type of financial analysis.\u00a0 Students following this course will be able to evaluate notably how: <ul><li>capital markets determine financial prices and the price of risk<\/li><li>to use the time value of money in valuation <\/li><li>to compare the benefits and costs of an investment project <\/li><li>to value stocks and bonds<\/li><li>firms estimate their cost of capital and choose their capital structure<\/li><\/ul>to estimate project and firm value                    <\/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                        This course will be assessed as follows:<br><ul><li>Written final examination: 45%<\/li><li>Mid-term examination: 45%<\/li><li>Homework assignments: 10%<\/li><\/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>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Indicative readings:<br><br><p><br>Fundamendals of Corporate Finance, by Berk, DeMarzo, and Harford (BDH) (3rd edition, Pearson, 2015)<br><\/p><br>Corporate Finance: Core Principles and Applications, by Ross, Westerfield, Jaffe and Jordan (RWJJ), (5th edition, McGraw-Hill, 2018)                    <\/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-6a686be3aa816\"\n        >\n            <span class=\"accordion__title\">\n                Applied Econometrics                <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                            MAACCAUD-23                        <\/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-6a686be3aa816\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3aa78c\">\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> Applied Econometrics<\/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> MAACCAUD-23<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AEC-Applied Econometrics<\/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                        <p>On completion of the course unit, successful students will be able to:<\/p><br><p>Discriminate between models describing common features between observable phenomena and models aiming at uncovering causal relationships;<br>Interpret the coefficients of a multivariate linear regression;<br>In nonlinear regression models, relate the estimated parameters to the marginal impact of the independent variables on the dependent variable;<br>Use statistical software (STATA, R) to gather, organize and process data, and produce graphs and tables to be used in scientific reporting.<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 aim of this course is to equip the students with the skills necessary to carry out Master level econometrics research in Accounting and Audit. Students will complement their knowledge of basic statistical methods with new and specific tools, and develop an integrated approach to the use of statistical tools in accounting and audit research. Upon completion of the course a student should be able to critically read and understand reports and journal articles that make use of the methods explained in class. Students acquire the techniques needed to represent the results of a project in the form commonly used in scientific communication.                    <\/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                        Oral Exam:\u00a0 \u00a0 \u00a0 \u00a050%Oral exam (during in class presentations)<br>Presentation :\u00a0 \u00a050%In class group presentation of the assignment<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                        Litterature :<br><br>Jeffrey M. Wooldridge, \u201cIntroductory Econometrics\u201d, South-Western College Publishing; International ed. of 6th revised edition, 2015<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-6a686be3aa823\"\n        >\n            <span class=\"accordion__title\">\n                UV10 &#8211; Droit fiscal                <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                            CCRE-26                        <\/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-6a686be3aa823\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3aa78c\">\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> UV10 &#8211; Droit fiscal<\/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> CCRE-26<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> ASS-Additional Specialist Subject of Luxembourg Legislation<\/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                                <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>Les \u00e9tudiants ayant suivi le cours et r\u00e9ussi les examens seront capables de :<\/p><br><p>\u00b0 Objectif : au-del\u00e0 des connaissances th\u00e9oriques de base, arriver au calcul des provisions fiscales dans des<br>\u00a0 cas d\u2019une certaine complexit\u00e9. Etablir des d\u00e9clarations fiscales de collectivit\u00e9s (au titre de l\u2019imp\u00f4t sur le<br>\u00a0 revenu, de l\u2019imp\u00f4t commercial communal, de l\u2019imp\u00f4t sur la fortune, de la TVA) d\u2019un degr\u00e9 de complexit\u00e9 audessus<br>\u00a0 de la moyenne sans \u00eatre exceptionnel. Conseiller en mati\u00e8re de fiscalit\u00e9 internationale sur le jeu des<br>\u00a0 conventions contre la double imposition et le cr\u00e9dit d\u2019imp\u00f4t disponible aux contribuables r\u00e9sidents.<\/p>                        <\/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>\u00b0 Les bases de la fiscalit\u00e9 luxembourgeoise, y compris d\u2019un point de vue historique (dans la mesure o\u00f9 celui-ci<br>\u00a0\u00a0 est pertinent pour la compr\u00e9hension du pr\u00e9sent) ; le droit fiscal g\u00e9n\u00e9ral (l\u2019agencement juridique g\u00e9n\u00e9ral : par<br>\u00a0\u00a0 rapport au droit priv\u00e9, au droit constitutionnel, au droit international, au droit europ\u00e9en), y compris le<br>\u00a0\u00a0 contentieux fiscal. Enseignement des dispositions de droit mat\u00e9riel des principaux imp\u00f4ts luxembourgeois,<br>\u00a0\u00a0 directs et indirects : Imp\u00f4t sur le revenu, Imp\u00f4t sur la fortune, Imp\u00f4t commercial communal, TVA, droits<br>\u00a0\u00a0 d\u2019enregistrement (notamment taxe d\u2019abonnement).<\/p><p>\u00b0 Les conventions contre la double imposition internationale, le droit europ\u00e9en et son impact sur le droit<br>\u00a0\u00a0 luxembourgeois, (libert\u00e9s fondamentales du trait\u00e9, dispositions sur les aides \u00e9tatiques et le code de conduite<br>\u00a0\u00a0 en mati\u00e8re de fiscalit\u00e9).<\/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 de deux heures maximum. <br>Une session de rattrapage consistant \u00e9galement en un examen \u00e9crit de deux heures maximum.                    <\/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>LITTERATURE : <br>Slides PPT<br><\/p>                    <\/div>\n                <\/li>\n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<section\n    id=\"tabpanel-5b0c12cd-cdcb-415e-b41f-a5e0a989cb1b\"\n    aria-labelledby=\"tab-5b0c12cd-cdcb-415e-b41f-a5e0a989cb1b\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Master in Accounting and Audit, Semestre 3 (2026-2027 Winter)<\/h3>\n    \n<div id=\"accordion-module-6a686be3b0779\" 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-6a686be3b07a3\"\n        >\n            <span class=\"accordion__title\">\n                Audit Simulation                <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                            MAACCAUD-32                        <\/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-6a686be3b07a3\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> Audit Simulation<\/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> MAACCAUD-32<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AU3-Audit Simulation<\/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                \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-6a686be3b07ba\"\n        >\n            <span class=\"accordion__title\">\n                Empirical Research in Accounting and 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                            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                            MAACCAUD-29                        <\/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-6a686be3b07ba\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> Empirical Research in Accounting and Audit<\/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> MAACCAUD-29<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC3-Advanced Accounting<\/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                        On completion of the course unit, successful students will be able to:<br> Distinguish between Quantitative and Qualitative research.<br> Understand the concepts of Research Questions, Theory, Hypotheses.<br> Appreciate several research methodologies, in particular Event Studies.<br> Distinguish between Positivistic and Normative research<br> Conduct a literature review.<br> Collect and clean data.<br> Structure their research writing.<br> Present a research paper<br> Confidently write a Master\u2019s thesis in Semester 4 of the MAA<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                        In this course we will see, and conduct, original research in Accounting and Audit. We will discuss different types of research and learn how research is best communicated, in \u2018papers\u2019 and via presentations. The main goal of the course is to prepare the student for the Master\u2019s thesis.We will start the course with lectures on research types, methodologies, and paperwriting. We will then single out quantitative and qualitative methodologies for further exploration. Significant time will be dedicated to students sharing their research ideas, and obtain feedback from their classmates and lecturers. Students will be asked to read existing research papers related to their subject. In coordination with the professors, they select one paper to present to the class. Finally, if time permits, we will have tutorial sessions where students can obtain further feedback for their final term paper.\u00a0 \u00a0 Transfers of business assets;\u00a0<br>\u00a0 \u00a0 Transformation of one type of a company into another (for instance from a public limited liability into a private limited liability or a partnership);\u00a0<br>\u00a0 \u00a0 Disinvestments;\u00a0<br>\u00a0 \u00a0 Migration from\/to Luxembourg while maintaining the company&#8217;s legal personality;\u00a0<br>\u00a0 \u00a0 Conversion to a Societas Europae (European Company).<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>This course will be assessed as follows:<\/p><br><ul><br><li>Original Research Paper : 60% (10 pages, deadline January 15th 2026)<\/li><br><li>Research Paper Presentation 30% (10-15 minutes presentation of research paper)<\/li><br><li>\u00bd-page formulation of research idea 10%<\/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>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p><br>Indicative readings:<br><\/p>An updated paper list is published in Moodle (see document \u201cSuggested papers\u2026\u201d)<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-6a686be3b07c8\"\n        >\n            <span class=\"accordion__title\">\n                Financial 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                            6                        <\/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                            MAACCAUD-30                        <\/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-6a686be3b07c8\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> Financial Analysis<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 6<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MAACCAUD-30<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC3-Advanced Accounting<\/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                        On completion of the course unit, successful students will be able to:<br>By the end of the course students should have answers to the following questions:\u00a0<br>How are fundamental values (or \u201cintrinsic values\u201d) estimated?\u00a0<br>How are business strategies analyzed in order to understand the value they create?<br>What business activities determine value?\u00a0<br>How is \u201cvalue created for shareholders\u201d identified?<br>How does one pull apart the financial statements to get at the relevant information for valuing equities?<br>What is the relevance of cash-flows? Of dividends? Of earnings? Of book values?\u00a0<br>How does ratio analysis help in valuation?<br>How does profitability tie into valuation?<br>What is growth? How does one analyze growth? How does one value a growth firm?\u00a0<br>How does one analyze the quality of financial reports?\u00a0<br>How does one deal with the accounting methods used in financial statements?\u00a0<br>How is financial analysis developed for strategy and planning?\u00a0<br>What determines a firm&#8217;s P\/E ratio? How does one calculate what the P\/E should be?<br>What determines a firm&#8217;s market-to-book (P\/B) ratio? How does one calculate what the P\/B should be?<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                        This is a course on fundamental analysis. The primary emphasis is on equity (share) valuation, with a focus on developing and applying methods for valuing firms using financial statement analysis. The course has a very practical focus. The methods of fundamental analysis will be examined in detail and applied in cases and projects involving listed companies. Topics include models of shareholder value, a comparison of accrual accounting and discounted cash flow approaches to valuation, the analysis of profitability, growth and valuation generation in a firm, diagnosing accounting quality, forecasting earnings and cash flows, pro-forma analysis for strategy and planning, and the determination of price\/earnings (P\/E) and market-to-book (P\/B) ratios. We learn how to handle accounting and financial reports in valuation. We see that valuation is really a matter of appropriate accounting for value. The course combines accounting principles and investment principles to answer the question: How do I account for value so that I can challenge stock prices with some confidence?<br>The course will focus on the following topics:<br> Financial Reporting Standards<br> How financial statement are used in valuations<br> Cash accounting, accrual accounting and discounted cash flow valuation<br> Accrual accounting and valuation: Price book values and pricing earnings<br> Viewing the Business through the financial statements<br> Analysis of Financial Statements: Analysis of Profitability<br> Analysis of growth and sustainable earnings<br> Value of operations<br> Simple forecasting and simple valuation<br> Full information forecasting and valuation                    <\/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                        The final grade for this course will be based on:<br>Written exam: 40%<br>Weekly Quizzes: 30%<br>Seminar Paper: 30%                    <\/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                        Indicative readings:<br>Davidson, Wallace, and Safari, an O&#8217;Reilly Media Company. Financial Statement Analysis. 1st ed. 2020. Web<br>Penman, Stephen H. Financial Statement Analysis and Security Valuation.5th Ed., International ed. New York: McGraw-Hill Higher Education, 2013. Print.<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-6a686be3b07d4\"\n        >\n            <span class=\"accordion__title\">\n                IFRS Based Managerial Accounting                <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                            MAACCAUD-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-6a686be3b07d4\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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 Based Managerial Accounting<\/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> MAACCAUD-31<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AC3-Advanced Accounting<\/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                        \u00a0<br>On completion of the course unit, successful students will be able to:<br><br><br>Develop an understanding of the degree to which financial accounting information can be used for managerial accounting purposes;<br>Identify, measure, and assess the reasons for the divergence of managerial and financial accounting;<br>Detecting earnings management and consequences;<br>Evaluate the role of the IFRS in the increasing convergence of managerial and financial accounting outcomes;<br>Understand the advantages and disadvantages of converging accounting practices.<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                        \u00a0\u00a0The course \u201cIFRS Based Managerial Accounting\u201d establishes the link between the courses \u00a0\u201cManagerial Accounting\u201d and \u201cIntroduction to International Financial Reporting\u201d as well as 32 \u201cSelected Topics in Accounting\u201d the students take in the previous semesters. It establishes a sound understanding of the differences and similarities of financial and managerial accounting. The degree to which financial accounting information can be used for managerial accounting purposes depends a lot on the legal setting and the specific statutory accounting standards that have to be applied for financial reporting. The reason for the divergence of managerial and financial accounting is primarily the lack of applicability of statutory external financial reports for internal controlling purposes. For example, financial reporting can focus heavily on the prudence principle (as was the case for several years under Lux GAAP). Also, financial reporting is often influenced by earnings management considerations. The resulting biased outcomes are inapplicable for internal controlling purposes. Lastly, managerial reporting often detaches itself from the accrual basis of accounting. Especially the application of the International Financial Reporting Standards (IFRS) in financial reporting makes sustaining a divergence of managerial and financial accounting less obvious. The IFRS are not particularly prudent. Earnings management is still present and will be discussed with various methods. Also the misuse of financial reporting practices and the consequences will be discussed. Furthermore, an aggregation of managerial and financial accounting would bring along a significant simplification of accounting, the creation of a common basis of communication (externally and internally), and the immediate responsibility of the management for the performance reported in its financial reports. These and several other reasons militate in favour of a convergence of managerial and financial accounting in the face of the on-going spreading of IFRS. Therefore, the emphasis of the course \u201cIFRS Based Managerial Accounting\u201d is on teaching students when financial reports in accordance with IFRS are applicable for use in managerial accounting. Upon completion of the course, the students will have a sound understanding of the basic similarities and differences between IFRS based financial reports and managerial reports, the reasons behind these differences and the underlying theory. <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                        The final grade for this course will be based on:<br>Seminar paper: 50%<br>Presentation: 50%                    <\/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                        Indicative readings:<br><br><br><ul><br><li><br>Krishna G. Palepu\/Paul M. Healy\/Erik Peek: Business Analysis and Valuation IFRS Edition (latest edition);<br><\/li><br><li><br>Bartov, Eli (1993): The Timing of Asset Sales and Earnings Manipulation. In: The Accounting Review\u00a0<br>68 (4), S. 840-855;<br><\/li><br><li><br>Bartov, Eli; Gul, Ferdinand A.;Tsui, Judy S. L. (2000): Discretionary accruals models and audit\u00a0<br>qualifications. In: Journal of Accounting and Economics 30 (3), S. 421-452;<br><\/li><br><li><br>Dechow, Patricia M.; Hutton, Amy. P.; Kim, Jung Hoon; Sloan, Richard G. (2012): Detecting Earnings\u00a0<br>Management: A New Approach. In: Journal of Accounting Research 50 (2), S. 275 \u2013 334;<br><\/li><br><li><br>Jones, Keith L.; Krishnan, Gopal V.;Melendrez, Kevin D. (2008): Do Models of Discretionary Accruals\u00a0<br>Detect Actual Cases of Fraudulent and Restated Earnings? An Empirical Analysis. In: Contemporary\u00a0<br>Accounting Research 25 (2), S. 499\u2013531;<br><\/li><br><li><br>Roychowdhury, Sugata (2006): Earnings management through real activities manipulation. In: Journal\u00a0<br>of Accounting and Economics 42 (3), S. 335\u2013370;<br><\/li><br><li><br>Yermack, David (1997): Good Timing: CEO Stock Option Awards and Company News Announcements.\u00a0<br>In: The Journal of Finance 52 (2), S. 449.<br><\/li><br><\/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-6a686be3b07e0\"\n        >\n            <span class=\"accordion__title\">\n                Conversion and Insolvency 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                            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                            MAACCAUD-33                        <\/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-6a686be3b07e0\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> Conversion and Insolvency Law<\/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> MAACCAUD-33<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> LA3-Conversion and Insolvency Law<\/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                        On completion of the course unit, successful students will be able to:<br>gain a solid background on a firm&#8217;s insolvency and reorganization possibilities and the issues arising there from;\u00a0<br>recognize reorganization processes according to conversion law and to evaluate them;\u00a0<br>resolve individual issues;\u00a0<br>assess which procedure is more appropriate in case of a company&#8217;s insolvency, as well as the steps to be followed both at national (Luxembourg) and EU level;\u00a0<br>consider, in case the company is considered &#8216;viable&#8217;, all possible ways of reconstruction, restructuring and conversion, their advantages and disadvantages as well as their legal requirements and procedures.\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                        The course begins by setting out the general principles and terminology of insolvency law as those are found in various jurisdictions (the debtor, the creditors and the composition of creditors, the insolvency practitioner (IP) and the administrator, the estate and its distribution), as well as the purpose of insolvency. It proceeds to distinguish between liquidation and re-organization and the cases under which each procedure is to be found more suitable. Furthermore, the course examines the requirements for the opening proceedings, as well as the &#8216;future&#8217; of the involved contractual relationships. It continues by examining the different types of conversion in general, their purpose, their requirements, the transfers and transactions involved and their repercussions to the legal form of the company as well as the rights of the participating parties.\u00a0<br>Upon providing this general background, the course offers an examination of EU law with regard to conversions, i.e. cross-border mergers, mergers of public limited liability companies, take overs, change of legal forms and divisions; as well as insolvency, i.e. the EU Insolvency Regulation. It also very briefly discusses issues arising at international level, in particular with regard to insolvency and the UNCITRAL Model Convention. It then focuses on issues arising from Luxembourgish insolvency and conversion law, in order to allow the students to realise the reorganisation possibilities according to conversion law as well as from insolvency cases. <br>With regard to the latter (insolvency) the course presents in detail the following procedures and the issues arising therefrom (ex. Directors&#8217; liability), by discussing the law in itself as well as the relevant Luxembourgish case law (where applicable):\u00a0<br> The &#8216;bankruptcy procedure&#8217; \/ Faillite\u00a0<br> Banqueroute (simple and fraudulent)\u00a0<br> The rehabilitation procedure\u00a0<br> The Suspension of payments (sursis de paiement)\u00a0<br> The procedure of controlled management (Gestion contr\u00f4l\u00e9e)\u00a0<br> The Composition to avoid bankruptcy (Concordat pr\u00e9ventif de la faillite)\u00a0<br> The compulsory winding-up (Liquidation judiciaire)\u00a0<br>With regard to conversion procedures, the course provides a detailed account of the following procedures in the context of Luxembourgish law, with extensive references to case law (where applicable):\u00a0<br> Mergers;\u00a0<br> Divisions and partial divisions;\u00a0<br> Transfers of line of business;\u00a0<br> Transfers of (part or the entire) assets and liabilities of a company;\u00a0<br> Transfers of business assets;\u00a0<br> Transformation of one type of a company into another (for instance from a public limited liability into a private limited liability or a partnership);\u00a0<br> Disinvestments;\u00a0<br> Migration from\/to Luxembourg while maintaining the company&#8217;s legal personality;\u00a0<br> Conversion to a Societas Europae (European Company).<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>100% written exam<\/p> span.s1 {font: 10.0px Arial} table.t1 {border-collapse: collapse} td.td1 {padding: 0.0px 5.0px 0.0px 5.0px} td.td2 {border-style: solid; border-width: 1.0px 1.0px 1.0px 1.0px; border-color: #cbcbcb #cbcbcb #cbcbcb #cbcbcb; padding: 0.0px 5.0px 0.0px 5.0px}                    <\/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                        Indicative readings:<br>K. Zwieten: Goode on Principles of Corporate Insolvency Law\u2019, Sweet Maxwell (2018).<br>Ph. R. Wood, \u2018Principles of International Insolvency\u2019, Thomson Sweet Maxwell (2019).<br>By reference to EU Law, the course is premised on the relevant Treaty provisions, Directives and Regulation as well as, to a larger extent, the Court of Justice of the EU case law.<br>With regard to the biggest part of the course (Luxembourg law), we rely to a big extent on national legislation and national case law, as well as studies on Luxembourgish law<br>M. Winandy, Manuel de droit des soci\u00e9t\u00e9s, 2019, Legitech<br>M. Menjucq, Droit international et europ\u00e9en des soci\u00e9t\u00e9s, Pr\u00e9cis Domat, LGDJ, 6\u00e8me \u00e9d., 2021.<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-6a686be3b07ec\"\n        >\n            <span class=\"accordion__title\">\n                Research Computing                <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                            MAACCAUD-34                        <\/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-6a686be3b07ec\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> Research Computing<\/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> MAACCAUD-34<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> RCO-Research Computing<\/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                        On completion of the course unit, successful students will be able to:<br>Record, write, edit, test and run VBA macros with confidence.\u00a0<br>Automate repetitive Excel business tasks and streamline workflow.\u00a0<br>Write and apply User Defined Functions (UDFs)\u00a0<br>Implement event procedures.<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                        \u00a01. Macros \/ VBA<br>2. VBA Editor<br>3. Creating \/ Editing Code<br>4. Invoking Macros<br>5. Compiling Code<br>6. Variables<br>7. Working with The Object Model<br>8. Creating &amp; Naming Objects<br>9. Navigation \/ Selection Techniques<br>10. Logic Statements<br>11. Looping Statements<br>12. Interactive Code<br>13. Error Handlers<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                        Written take home examination                    <\/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-6a686be3b07f8\"\n        >\n            <span class=\"accordion__title\">\n                General Business Studies and Business Ethics                <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                            MAACCAUD-35                        <\/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-6a686be3b07f8\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> General Business Studies and Business Ethics<\/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> MAACCAUD-35<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> GBS-General Business Studies and Business Ethics<\/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                        On completion of the course unit successful students will be able to:<br>understand both organizational behavior and intra-organizational processes; in particular a model is taught which compares 1.) leadership, 2.) rules, 3.) competition, 4.) chaos on the effectiveness of an organization, and how to use these effects in a deliberate organizational design effort;<br>function more effectively in their present or future roles as managers of human resources; in particular various strategy paradoxes by authors Ron Meyer\/Bob de Wit are being investigated to guide strategic decision making of the potential leaders;<br>organize issues in decision making including human resources; in particular with reference to the human capital theory of Ederer and regarding the relationship between investments in human capital in general and complex problem solving in particular and resulting innovativeness for individuals, enterprises or regions;<br>analyze current issues of corporate and government responsibility by understanding a concept on interpreting values in terms of various utilities catering to fundamental human needs.<br>perform and apply peer-learning that happens from and among the students; a particular emphasis of this course lies in learning how to gather, develop and transmit knowledge and competences within learning groups<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>The orientation of this course focuses on current issues of the business environment. Considering the dynamic, fast-paced business contexts, future managers are sensitized to reach decisions under uncertainty. Thus, the course enables students to deepen their general understanding of business organizations and their key elements, and how do businesses develop strategies, handle risk and take decisions. In particular, attention will be paid to ethical issues in today&#8217;s business environment. Tools for identifying ethical issues will be introduced and evaluated and applied to the context of accounting and audit, e.g. Enron and other balance sheet scandals in the past. While some material is theoretical and conceptual, the focus is on applying ideas to &#8220;real world&#8221; challenges and issues. Thus, case studies, short readings, questionnaires, video clips, and other tools to explore issues faced by managers will be used.<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                        The course will be assessed as follows:<br><ul><li>Presentation: 30%<\/li><li>Seminar paper: 30%<\/li><li>Group presentations\/contribution to course discussions: 40%<\/li><\/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>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p><br>Indicative readings:<br><br><br><\/p>Robbins, Stephen; Judge, Timothy (2015): Organizational Behavior, Prentice Hall.<br>Boatright, John (2014): Ethics in Finance, Wiley.<br>Casey, John (1997): Values Added, Lanham: United Press of America.<br>Bob de Wit\/Ron Meyer: Strategy, (2015) Thomson Learning<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-6a686be3b0804\"\n        >\n            <span class=\"accordion__title\">\n                UV6-Droit du travail et 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                            MAACCAUD-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-6a686be3b0804\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> UV6-Droit du travail et 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> MAACCAUD-36<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> ASS-Additional Specialist Subject of Luxembourg Legislation<\/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                        <p><br>Comp\u00e9tences acquises en droit de la s\u00e9curit\u00e9 sociale:<br><\/p><br>\u00b7\u00a0 \u00a0<br>D\u2019acqu\u00e9rir les bases du cadre l\u00e9gal et r\u00e9glementaire\u00a0;<br><ul><li><br>De savoir appr\u00e9hender les enjeux financiers li\u00e9s \u00e0 une situation donn\u00e9e\u00a0;<br><\/li><\/ul><br><ul><li><br>De savoir effectuer une recherche d\u2019informations et utiliser les sources ad\u00e9quates (code de la s\u00e9curit\u00e9 sociale)\u00a0;<br><\/li><\/ul><br><ul><li><br>D\u2019analyser l\u2019incidence de l\u2019actualit\u00e9\u00a0 sur le droit de la s\u00e9curit\u00e9 sociale\u00a0;<br><\/li><\/ul><br><ul><li><br>De conna\u00eetre le mod\u00e8le social luxembourgeois.<br><\/li><\/ul><br><p><br>Comp\u00e9tences acquises en droit du travail:<br><\/p><br><ul><li><br>De connaitre le cadre l\u00e9gal r\u00e9glementaire\u00a0;<br><\/li><\/ul><br><ul><li><br>De reconnaitre \/ identifier les situations critiques en terme de droit du travail\u00a0;<br><\/li><\/ul><br><ul><li><br>De savoir \u00e9valuer \/ calculer les risques financiers li\u00e9s \u00e0 une situation donn\u00e9e.<br><\/li><\/ul><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>Description<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        <p><br>En droit de la s\u00e9curit\u00e9 sociale, le cours couvre notamment les th\u00e8mes suivants:<br><\/p><br>\u00b7\u00a0\u00a0\u00a0\u00a0<br>Les d\u00e9finitions<br><ul><li><br>Les sources et avenir du droit de la s\u00e9curit\u00e9 sociale<br><\/li><\/ul><br><ul><li><br>L\u2019organisation de la s\u00e9curit\u00e9 sociale luxembourgeoise<br><\/li><\/ul><br><ul><li><br>Les risques sociaux (ch\u00f4mage, invalidit\u00e9, pension, pension compl\u00e9mentaire, pr\u00e9retraite, etc.)<br><\/li><\/ul><br><p><br>En droit du travail, le cours couvre notamment les th\u00e8mes suivants:<br><\/p><br><ul><li><br>Notion de contrat de travail<br><\/li><\/ul><br><ul><li><br>Modalit\u00e9s de fin de contrat de travail, (d\u00e9mission, licenciement, forme, d\u00e9lais, motivation du licenciement, protection contre le licenciement\u2026)<br><\/li><\/ul><br><ul><li><br>Enjeux financiers inh\u00e9rents \u00e0 un licenciement abusif (notamment li\u00e9s aux proc\u00e9dures judiciaires, au licenciement d\u2019un salari\u00e9).<br><\/li><\/ul>                    <\/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                        Examen final \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-6a686be3b0810\"\n        >\n            <span class=\"accordion__title\">\n                UV7-Droit des assurances                <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                            MAACCAUD-37                        <\/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-6a686be3b0810\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> UV7-Droit des assurances<\/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> MAACCAUD-37<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> ASS-Additional Specialist Subject of Luxembourg Legislation<\/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:<br><br><ul><br><li><br>De ma\u00eetriser le vocabulaire sp\u00e9cifique (Provisions techniques, primes \u00e9mises, acquises, \u2026);<br><\/li><br><li><br>De comprendre les m\u00e9canismes financiers et contractuels;<br><\/li><br><li><br>D\u2019identifier les risques potentiels en tant que r\u00e9viseur d\u2019entreprises.<br><br><br><br><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                        <ul><li><br>La description des march\u00e9s de l\u2019assurance \/ r\u00e9assurance au Luxembourg\u00a0: particularit\u00e9s<br><\/li><\/ul><br><ul><li><br>La description des branches d\u2019assurance (Vie et Non Vie)<br><\/li><\/ul><br><ul><li><br>La d\u00e9composition de la rentabilit\u00e9 d\u2019une entreprise d\u2019assurance vie et non-vie<br><\/li><\/ul><br><ul><li><br>Cadre r\u00e9glementaire et l\u00e9gale de l\u2019assurance \/ r\u00e9assurance \/ interm\u00e9diation\u00a0:<br><\/li><\/ul><br>&#8211;\u00a0Les modalit\u00e9s d\u2019interm\u00e9diation en assurance et les impacts comptables<br><br>&#8211;\u00a0Les parties prenantes au contrat d\u2019assurance (Assureur, co-assureur, preneur, r\u00e9gulateur,\u2026)<br><br>&#8211;\u00a0Les produits d\u2019assurance en vue du traitement comptable de ces derniers<br><br>&#8211;\u00a0La note technique et l\u2019\u00e9valuation des provisions techniques en assurance vie<br><br>&#8211;\u00a0Les trait\u00e9s de r\u00e9assurance type (Stop-loss, exc\u00e9dent de sinistre, \u2026) et les impacts comptables<br><br>&#8211;\u00a0Les conditions d\u2019agr\u00e9ment et d\u2019exercice des entreprises d\u2019assurance et de r\u00e9assurance<br><br>&#8211;\u00a0Le plan comptable des entreprises d\u2019assurance et de r\u00e9assurance<br><br>&#8211;\u00a0Les r\u00e8gles comptables applicables en assurance vie et non vie<br>&#8211;<br>\u00a0<br>Les r\u00e8gles comptables applicables en r\u00e9assurance<br><br>&#8211;\u00a0\u00a0<br>Le reporting prudentiel (format et contenu)<br><br>&#8211;\u00a0Les r\u00f4les du r\u00e9gulateur et les interactions avec le r\u00e9viseur d\u2019entreprise<br><br>&#8211;\u00a0Les r\u00f4les du r\u00e9viseur d\u2019entreprise (responsabilit\u00e9, rapport distinct, \u2026)                    <\/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                        Examen final \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                        Litt\u00e9rature:<br><ul><li>La circulaire qui d\u00e9crit le contenu et le format du rapport distinct en assurance vie<\/li><li>La circulaire qui d\u00e9crit le contenu et le format du rapport distinct en assurance non vie<\/li><li>La circulaire qui d\u00e9crit le contenu et le format du rapport distinct en r\u00e9assurance<\/li><li>La loi sur les comptes annuels des entreprises d\u2019assurance et de r\u00e9assurance<br><br><\/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-6a686be3b081c\"\n        >\n            <span class=\"accordion__title\">\n                UV8-Comptabilit\u00e9 bancaire                <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                            MAACCAUD-38                        <\/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-6a686be3b081c\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> UV8-Comptabilit\u00e9 bancaire<\/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> MAACCAUD-38<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> ASS-Additional Specialist Subject of Luxembourg Legislation<\/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><br><ul><br><li><br>Conna\u00eetre les sources du droit comptable bancaire et comprendre l&#8217;interaction entre le droit comptable luxembourgeois (&#8220;Lux GAAP&#8221;) et les normes IAS\/IFRS;<br><\/li><br><li><br>Conna\u00eetre les pr\u00e9sentations (&#8220;disclosures&#8221;) sp\u00e9cifiques aux banques, leur port\u00e9e et leur(s) limitation(s);<br><\/li><br><li><br>Comprendre les sch\u00e9mas comptables relatifs aux principales op\u00e9rations\/principaux produits bancaires et, en cons\u00e9quence, \u00eatre capable de suivre des discussions comptables techniques lors de l&#8217;audit d&#8217;une banque;<br><\/li><br><li><br>Comprendre les sp\u00e9cificit\u00e9s du reporting prudentiel FinRep, dans le contexte des diligences \u00e0 effectuer par le r\u00e9viseur d&#8217;entreprises agr\u00e9\u00e9 lors de l&#8217;\u00e9laboration du &#8220;long form report&#8221; \u00e0 l&#8217;attention de la CSSF;<br><\/li><br><li><br>Comprendre les principaux risques d&#8217;audit li\u00e9s \u00e0 la comptabilit\u00e9 bancaire et les propositions de proc\u00e9dures d&#8217;audit afin d&#8217;y r\u00e9pondre.<br><br><br><br><br><br><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                        <ul><br><li><br>Cadre l\u00e9gislatif et r\u00e9glementaire relatif \u00e0 la comptabilit\u00e9 bancaire (comptes annuels et reporting FinRep \u00e0 l&#8217;attention de la CSSF), y inclus les &#8220;d\u00e9finitions et commentaires pr\u00e9liminaires&#8221; de la CSSF;<br><\/li><br><li><br>Pr\u00e9sentations (&#8220;disclosures&#8221;) sp\u00e9cifiques aux \u00e9tablissements de cr\u00e9dit;<br><\/li><br><li><br>Traitement comptable d\u00e9taill\u00e9 de certaines op\u00e9rations bancaires\/produits bancaires sp\u00e9cifiques et pertinents pour le secteur bancaire, dont notamment:<br><\/li><br><\/ul><br>1.\u00a0\u00a0<br>la comptabilisation des instruments financiers (au sens large, y inclus les pr\u00eats\/cr\u00e9ances et les d\u00e9p\u00f4ts)<br>2. la comptabilisation des produits d\u00e9riv\u00e9s<br>3. les op\u00e9rations de mise en pension et de pr\u00eat de titres<br><ul><br><li><br>Pr\u00e9sentation du reporting prudentiel FinRep et de ses sp\u00e9cificit\u00e9s par rapport aux normes IAS\/IFRS telles qu&#8217;adopt\u00e9es par l&#8217;Union europ\u00e9enne;<br><\/li><br><li><br>Pr\u00e9sentation des risques d\u2019audit sp\u00e9cifiques li\u00e9s \u00e0 la comptabilit\u00e9 bancaire ainsi que des proc\u00e9dures d\u2019audit principales pour y r\u00e9pondre.<br><br><br><br><br><\/li><br><\/ul>                    <\/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                        Examen final \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-6a686be3b0828\"\n        >\n            <span class=\"accordion__title\">\n                UV9-L\u00e9gislation bancaire et des autres professsionnels du secteur financier                <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                            MAACCAUD-39                        <\/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-6a686be3b0828\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b0779\">\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> UV9-L\u00e9gislation bancaire et des autres professsionnels du secteur financier<\/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> MAACCAUD-39<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> ASS-Additional Specialist Subject of Luxembourg Legislation<\/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 :<br><br><ul><br><li><br>De conna\u00eetre le<br>cadre l\u00e9gislatif et r\u00e9glementaire (lois, r\u00e8glements, circulaires) dans lequel s\u2019exerce l\u2019activit\u00e9 des \u00e9tablissements de cr\u00e9dit \u00a0et des autres professionnels du secteur financier au Luxembourg;<br><\/li><br><li><br>De savoir rep\u00e9rer et identifier les situations \u00e0 risque;<br><\/li><br><li><br>D\u2019utiliser cette information pour mener \u00e0 bien la mission de r\u00e9vision d\u2019une banque ou d\u2019un PSF;<br><\/li><br><li><br>De savoir d\u00e9tecter et signaler des probl\u00e8mes (situations non conformes) dans le cadre de la r\u00e9glementation existante.<br><br><br><br><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                        L\u00e9gislation bancaire et des autres professionnels du secteur financier (PSF)\u00a0:<br><br><br><ul><br><li><br>Cadre l\u00e9gislatif et r\u00e9glementaire;<br><\/li><br><li><br>Les types d\u2019acteurs r\u00e9gis par la loi du 5 avril 1993 relative au secteur financier:<br><\/li><br><\/ul><br>&#8211;\u00a0<br>\u00e9tablissements de cr\u00e9dit<br><br>&#8211;\u00a0<br>entreprises d\u2019investissement<br><br>&#8211;\u00a0<br>PSF sp\u00e9cialis\u00e9s<br><br>&#8211;\u00a0<br>PSF de support<br><br><br><ul><br><li><br>La surveillance des acteurs\u00a0: r\u00f4le et responsabilit\u00e9s de la CSSF, mission des r\u00e9viseurs d\u2019entreprises;<br><\/li><br><li><br>Les conditions d\u2019acc\u00e8s au secteur financier;<br><\/li><br><li><br>Les obligations professionnelles\u00a0: dispositions sur la lutte contre le blanchiment et le financement du terrorisme, r\u00e8gles prudentielles et de conduite, MIFID, abus de march\u00e9s, secret professionnel;<br><\/li><br><li><br>L\u2019exercice des activit\u00e9s\u00a0: concepts de gouvernance,\u00a0 administration centrale, contr\u00f4le\u00a0 interne, r\u00e9mun\u00e9rations\u00a0;\u00a0 aspects informatiques et comptables\u00a0; activit\u00e9s de march\u00e9;<br><\/li><br><li><br>Protection des consommateurs financiers et AGDL;<br><\/li><br><li><br>Les exigences du comit\u00e9 de B\u00e2le et de la CRD IV, capital requirement directive.<br><br><br><br><br><br><br><br><br><\/li><br><\/ul>                    <\/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                        Examen final \u00e9crit.                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<section\n    id=\"tabpanel-4aff6dce-6190-4f10-8169-72491675cc9c\"\n    aria-labelledby=\"tab-4aff6dce-6190-4f10-8169-72491675cc9c\"\n    class=\"tab-panel fade hidden is-hidden\"\n>\n    <div class=\"wp-block-unilux-blocks-course-offer\">\n    <h3>Course offer for Master in Accounting and Audit, Semestre 4 (2025-2026 Summer)<\/h3>\n    \n<div id=\"accordion-module-6a686be3b61e6\" 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-6a686be3b620e\"\n        >\n            <span class=\"accordion__title\">\n                Audit Simulation                <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                            MAACCAUD-32                        <\/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-6a686be3b620e\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b61e6\">\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> Audit Simulation<\/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> MAACCAUD-32<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> AU3-Audit Simulation<\/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                            \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                        \u00a0<br><ul><br><li>understand the audit profession<\/li><br><li>perform audit and other assurance procedures<\/li><br><li>act with professional skepticism<\/li><br><li><br>understand Luxembourg specific regulations<br><\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \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                        Task 1 \u2013 Group work<br>Presentation<br>\u00a0<br>0-20<br>30%<br>\u00a0<br>\u00a0<br>\u00a0<br>Task 2 \u2013 final exam<br>Written exam<br>\u00a0<br>0-20<br>70%<br>\u00a0<br>\u00a0<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                        Literature\u00a0<br>Powerpoint presentations will be provided during the sessions<br>If other, specify\u00a0<br>Suggested support: the Wirecard case (Netflix video), Auditing Assurance Services 9th international edition (book)                    <\/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-6a686be3b6224\"\n        >\n            <span class=\"accordion__title\">\n                Financial Application Software                <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                            MAACCAUD-41                        <\/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-6a686be3b6224\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b61e6\">\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> Financial Application Software<\/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> MAACCAUD-41<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> ITC-It and Computer Systems<\/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                        On completion of the course unit successful students will be able to:<br><br><ul><br><li><br>Learn and apply the principles of Information Systems as applied to audit documentation in IT environment;<br><\/li><br><li><br>Audit documentation theory and application;<br><\/li><br><li><br>Work with audit application software.<br><br><br><br><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                        The course introduces to audit documentation, and shows in practice how the documentation of audit can be done in an IT environment by using internationally known and used audit software (Caseware).                    <\/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                        Written final examination: 50%<br>Seminar paper: 50%                    <\/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                        Indicative Readings:<br><br><br>International Standards on Auditing 230 Audit documentation<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-6a686be3b6231\"\n        >\n            <span class=\"accordion__title\">\n                Accounting Information Systems                <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                            MAACCAUD-42                        <\/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-6a686be3b6231\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b61e6\">\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> Accounting Information Systems<\/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> MAACCAUD-42<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> ITC-It and Computer Systems<\/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                        On completion of the course unit successful students will be able to:<br><br><ul><br><li><br>Integrate accounting theory with computing skills;<br><\/li><br><li><br>Analyse typical business and financial problems and find appropriate solutions using standard financial software applications;<br><\/li><br><li><br>Examine a range of financial software packages and develops skills in their use;<br><\/li><br><li><br>Set up a configure examples of typical financial software packages;<br><\/li><br><li><br>Analyse a business problem and specify the requirements to be implements by a computer software package;<br><\/li><br><li><br>Implement a solution to a business problem using appropriate software from a range provided;<br><\/li><br><li><br>Document their solution so that others can use it effectively;<br><\/li><br><li><br>Apply their understanding of issues of quality and control, testing, security and audibility;<br><\/li><br><li><br>Devise up suitable contingency plans, and set up robust fall-back procedures.<br><br><br><br><br><br><br><br><br><br><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                        This course will provide students with a thorough understanding of the design of information systems that support the accounting function of a firm. Topics to be covered will include business transaction cycles and processes, technology used for AIS, management of the system development life cycle, computer control and audit, IT governance, Sarbanes-Oxley and AIS, and COBIT. The course will be taught using lecture\/discussion, cases, and hands-on exercises.\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                        This course will be assessed as follows:<br><ul><li>Mid-term exam: 20%<\/li><li>Presentation: 30%<\/li><li>In class computer based test: 50%<\/li><\/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>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Indicative readings:<br><p>Romney, M. B., Steinbart, P. J.<\/p><p>2012<\/p>Accounting Information Systems (12th ed.). <p>Pearson Education<\/p>George H. Bodnar, William S. Hopwood<p>2013<\/p>Accounting Information Systems 11th Edition<p>Pearson Education<\/p>Nancy A. Bagranoff, Mark G. Simkin, Carolyn Strand Norman<p>2010<\/p>Core Concepts of Accounting Information Systems 11th Edition<p>John Wiley Sons Ltd.<\/p><p>Eddy Vaassen, Roger Meuwissen, Caren Schelleman<\/p><p>2009<\/p>Accounting Information Systems and Internal Control 2nd Edition<p>John Wiley Sons Ltd.<\/p>Leslie Turner, Andrea Weickgenannt<p>2013<\/p>Accounting Information Systems- Controls and Systems, 2ed.<p>John Wiley Sons Ltd.<\/p>G. Gilert2004Sage Line 50 V11 in Easy StepsComputer Step                    <\/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-6a686be3b623d\"\n        >\n            <span class=\"accordion__title\">\n                General Economics                <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                            MAACCAUD-43                        <\/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-6a686be3b623d\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b61e6\">\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> General Economics<\/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> MAACCAUD-43<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> ECO-General Economics<\/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                        On completion of the course unit, successful students will be able to:<br><br><ul><br><li><br>Understand basic economic concepts;<br><\/li><br><li><br>Identify the intuition and the trade-offs behind individual economic decisions;<br><\/li><br><li><br>Understand the intuition behind governmental policies;<br><\/li><br><li><br>Follow the news related to the economy and its evolution and to acknowledge the economic terms;<br><\/li><br><li><br>Retrieve many different types of economic data and illustrate them;<br><\/li><br><li><br>Have a deep understanding and knowledge of the recent economic crisis and its repercussions;<br><\/li><br><li><br>Handle basic economic tools such as diagrams and figures.<br><br><br><br><br><br><br><br><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>The aim of the course is to study fundamental principles of economics and economic ways of thinking. A wide range of topics are included such as the fundamental economic principle, costs, demand, pricing, market structure, market equilibrium, monetary policy, tax system and taxation, inflation and unemployment.\u00a0 <\/p><p>The course focuses on:\u00a0 (i) Introduction\u201410 principles of economics; (ii) Supply and demand \u2014 how market works, and market and welfare; (iii) Public sector. (iv) Firm behaviour and the organization of industry: Perfect competition, Monopoly competition and Oligopoly, pricing setting, Game theory and so on;\u00a0 (v) Labor market; (vi) Real economy in the long run- financial system and unemployment; and (vii) financial crisis with some debates.<br> <\/p>This course should serve as a foundation and better understanding the studies in management, accounting, finance, and marketing. Economists are model builders, and it is important to develop facility in working in this context. This capability comes through practice. You should regularly review what we have studied in class and make sure you can explain it yourself. And doing exercise and practice are very essential. \u00a0\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                        This course will be assessed as follows:<br><ul><li>Oral examination: 50%<\/li><li>Seminar paper: 25%<\/li><li>Presentation: 25%<\/li><\/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>Note<\/strong><\/h5>\n                    <\/header>\n                    <div class=\"list-highlighted__body\">\n                        Indicative readings:<br><ul><li>Principles ofEconomics by Gregory Mankiw and Mark Taylor, 2010, South-Western General Learning;<\/li><li>Samuelson and Nordhaus, Economics, Different versions and editions;<\/li><li>Ivan Png and Dale Lehman.\u00a0 Management Economics,\u00a0 3rd edition, Blackwell Publishing. 2007;<\/li><li>Paul Keat and Philip Young. Manangement Economics: Economic tools for today\u2019s decision makers, 6th edition, Prentice Hall, New Jersey. 2009;<\/li><li>David Anderson. Economics by example. Worth Publishers. 2007;<\/li><li>Articles from magazines and newspapers<br><br><br><\/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-6a686be3b6249\"\n        >\n            <span class=\"accordion__title\">\n                Master Thesis                <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                            18                        <\/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                            MAACCAUD-44                        <\/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-6a686be3b6249\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b61e6\">\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> Master Thesis<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 18<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MAACCAUD-44<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> MTH-Master Thesis<\/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                        <p><br>Learning outcomes for a Master thesis are for the student to demonstrate:<br><\/p><br><p>\u00a0<\/p><br><ul><li><br>Considerably more in-depth knowledge of the major subject\/field of study (accounting\/audit), including deeper insight into current research and development work.<br><\/li><\/ul><br><ul><li><br>Deeper knowledge of methods in the major subject\/field of study (accounting\/audit).<br><\/li><\/ul><br><ul><li><br>A capability to contribute to research and development work.<br><\/li><\/ul><br><ul><li><br>The capability to use a holistic view to critically, independently and creatively identify, formulate and deal with complex issues.<br><\/li><\/ul><br><ul><li><br>The capability to plan and use adequate methods to conduct qualified tasks in given frameworks and to evaluate this work.<br><\/li><\/ul><br><ul><li><br>The capability to create, analyze and critically evaluate different technical\/practical\/scientific solutions.<br><\/li><\/ul><br><ul><li><br>The capability to critically and systematically integrate knowledge.<br><\/li><\/ul><br><ul><li><br>The capability to clearly present and discuss the conclusions as well as the knowledge and arguments that form the basis for these findings in written and spoken English.<br><\/li><\/ul><br><ul><li><br>The capability to identify the issues that must be addressed within the framework of the specific thesis in order to take into consideration all relevant dimensions of the problem.<br><\/li><\/ul><br><ul><li><br>A consciousness of the ethical aspects of research work.<br><\/li><\/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>The purpose of the master thesis is to enable the student to develop deeper knowledge, understanding, capabilities and attitudes in the context of the Master programme. The thesis will be written at the end of the programme and offers the opportunity to delve more deeply into and synthesize knowledge acquired in previous studies. A thesis for a Master in Accounting and Audit should place emphasis on the technical\/scientific aspects of the subject matter. <\/p><p>The overall goal of the thesis is for the student to display the knowledge and capability required for independent work as a Master in Accounting and Audit. <\/p><p>The master thesis brings students the opportunity to investigate a topic of their choice in more detail, and forms an invaluable part of their educational experience. The topic of the master thesis is related to an accounting and\/or audit topic. <\/p><p>Two approaches are offered in regards to formulating the research question: <\/p>The research question is purely derived from academic literature. The student will gather data from available databases, investigate the data using statistical techniques, and conclude with mainly theoretical recommendations. The research question is inspired by a managerial problem encountered in a company. The student will gather data during an internship, investigate the data using case study methods and\/or statistical techniques, and conclude not only with theoretical findings but also with recommendations to the management of the company where the study is conducted. No matter what the focus of the thesis (a managerial or theoretical problem), the student should meet the academic standards. Staff and researchers will provide assistance by coaching the student through the entire master thesis.                    <\/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                        Master Thesis 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>Indicative reading(s):<br><\/p><br><p><br>Guidelines for writing a Master thesis in the Master degree course in Accounting and Audit (see Students Handbook).<br><\/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-6a686be3b6255\"\n        >\n            <span class=\"accordion__title\">\n                UV3 &#8211; Organismes de placement collectif                <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                            CCRE-24                        <\/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-6a686be3b6255\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b61e6\">\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> UV3 &#8211; Organismes de placement collectif<\/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> CCRE-24<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> ASS-Additional Specialist Subject of Luxembourg Legislation<\/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                                <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>A l\u2019issue de la formation, les \u00e9tudiants seront capables de :<br>\u00b0 Diff\u00e9rencier et reconna\u00eetre les diff\u00e9rents types de fonds d\u2019investissement composant le paysage luxembourgeois,<br>\u00b0 Rechercher et trouver l&#8217;information ad\u00e9quate dans le cadre l\u00e9gislatif et r\u00e8glementaire en vigueur \u00e0 Luxembourg,<br>\u00b0 Appliquer la comptabilit\u00e9 des OPC et d\u00e9terminer une valeur nette d&#8217;inventaire.<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                        <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                        \u00a0\u00b0 Les caract\u00e9ristiques d\u2019un OPC,\u00b0 L&#8217;industrie des OPC au Luxembourg : tendances, typologies, sp\u00e9cificit\u00e9s,<br>\u00b0 Les interm\u00e9diaires et les prestataires de services,<br>\u00b0 Le cycle de vie d&#8217;un OPC : les diff\u00e9rentes transactions, les \u00e9critures comptables de base et leurs impacts sur la valeur nette d&#8217;inventaire,\u00b0 Le cadre l\u00e9gislatif et r\u00e9glementaire en vigueur \u00e0 Luxembourg,<br>\u00b0 Les caract\u00e9ristiques propres \u00e0 chaque type de fonds d\u2019investissement luxembourgeois,\u00b0 Les diff\u00e9rents types de rapports \u00e9mis par un r\u00e9viseur d\u2019entreprises agr\u00e9\u00e9 dans le cadre de l\u2019audit des fonds d\u2019investissement luxembourgeois.                    <\/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                        Examen \u00e9crit final                    <\/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-6a686be3b6261\"\n        >\n            <span class=\"accordion__title\">\n                \tInternship                <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                            11                        <\/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                            MAACCAUD-47                        <\/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-6a686be3b6261\" class=\"accordion__collapse collapse\" data-bs-parent=\"#accordion-module-6a686be3b61e6\">\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> \tInternship<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Number of ECTS:<\/span> 11<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Course code:<\/span> MAACCAUD-47<\/li>\n                            <li><span class=\"text-dark font-heading font-bold\">Module(s):<\/span> Internship<\/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                        <p><br>On completion of the course unit successful students will be able to:<br><\/p><br><ul><br><li><br>Apply the theoretical knowledge in audit or accounting in practice<br><\/li><br><li><br>Gain practical experience<\/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                        Students can opt for an internship as part of their options programme (elective option 2). Towards the end of the third semester\/beginning of the third semester (i.e. during the \u201cbusy season\u201d for audit firms), students complete an internship lasting a minimum of eight weeks with a company of their choice.                    <\/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>The internship will be assessed as follows:<\/p><br><ul><br><li>Internship performance: 50%<\/li><br><li>Internship report: 30%<\/li><br><li>Internship presentation: 20%<\/li><br><\/ul>                    <\/div>\n                <\/li>\n                \n                \n            <\/ul>\n        <\/div>\n    <\/div>\n<\/div>    <\/div><\/div><\/section>\n<\/div>\n<\/div><\/section>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The Accounting and Audit Master degree course is geared to comprehensively implement all legal provisions in terms of the content, scope of training and minimum ECTS units. As part of the studies, courses must be taken in the core specialist subjects of accounting and audit and in the supplementary specialist subjects.<\/p>\n","protected":false},"author":33,"featured_media":1305,"parent":1494,"menu_order":0,"template":"","meta":{"featured_image_focal_point":[],"show_featured_caption":false,"ulux_newsletter_groups":"","uluxPostTitle":"Master in Accounting and Audit","uluxPrePostTitle":"","_trash_the_other_posts":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"study_program_identifiers":"ACCOUNTAUDIT__F2_MAACCAUD__F2_MA_ACCAUD","override_seo_title":false},"type-of-studies":[],"teaching-languages":[],"field-of-interest":[],"organisation":[],"authorship":[33],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.3 (Yoast SEO v22.3) - 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