The objective of this course is to help understand the fundamental principles of accounting in insurance, particularly its specificities compared to general accounting. This presentation of accounting principles will then allow for an understanding of what the prudential regulation entails and how it is justified for insurance companies. Students who complete this course will be able to understand the balance sheet of such companies, their results, the construction of their internal accounting structure, as well as the frauds or errors they may encounter.

Temps présentiel : 17.5 heures

Charge de travail étudiant : 20 heures

Méthode(s) d'évaluation : Analyse de textes