BE-507 Financial Accounting 5

Emnet er tilknyttet følgende studieprogram

• Regnskap og revisjon - siviløkonom, masterprogram

Undervisningsspråk

English.

Anbefalte forkunnskaper

BE-420 Financial Accounting 4

Innhold

This course builds on the content from prior financial accounting courses by presenting an in-depth analysis of advanced accounting topics. This course focuses on the application of International Financial Reporting Standards (IFRS) and the conceptual framework to the general purpose financial statements of business entities. Students will obtain a comprehensive understanding of complex accounting issues, for example, consolidated financial statements, business combinations, financial instruments and fair value, and the ability to apply the relevant theory of the accounting standards to real world business or organisational situations. Other important topics shaping financial reporting are also considered, for example how financial reporting contributes to sustainability debates.

Læringsutbytte

Upon successful completion of this course the students should be able to:

• Apply International Financial Reporting (IFRS) to practical accounting issues, including the preparation of appropriate journal entries

• Understand and apply the accounting concepts and principles of recognition, timing, measurement, presentation, and disclosure

• Critically discuss the conceptual and practical challenges surrounding complex accounting issues, including the choices in reporting and disclosure that companies face

Understand the relevance, purpose and value of financial reporting to sustainability debates

Vilkår for å gå opp til eksamen

Approved compulsory assignment. More information will be given in Canvas at the start of the semester.

Undervisnings- og læringsformer

Lectures and group work. Estimated workload is about 200 hours.

Studentevaluering

Emneansvarlig i samråd med studenttillitsvalgt fastsetter evalueringsform og om emnene skal ha midtveis- eller sluttevaluering, jf. kvalitetssystemet kapittel 4.1. Informasjon om evalueringsform for emnet publiseres i Canvas.

Tilgang for privatister

No

Eksamen

4-hour written examination with letter grades.

Due to grade requirements for state authorised public accountants, a regular examination will be held both autumn and spring.

Reduksjon i studiepoeng

Innholdet i dette emnet dekkes helt eller delvis av annet emne. Tas ett av disse emnene i tillegg, reduseres studiepoengene som følger:

Emne	Studiepoengreduksjon
BE-516 – International Financial Reporting	5