GRA 6218 Company Law

GRA 6218 Company Law

Course code: 
GRA 6218
Law and Governance
Course coordinator: 
Morten Lund
Tore Bråthen
Course name in Norwegian: 
Product category: 
Master of Accounting and Auditing
2018 Autumn
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

The content of this course reflects the fact that chartered accountants are faced with a wide range of challenging tasks related to corporate law and tax law issues. As a consequence a thorough secondary education is given in corporate law, mergers and acuisition law and related tax law. A profound knowledge on corporate law and margers and acuisition law strengthens the chartered accountants' performance of their tasks within these fields.

Learning outcomes - Knowledge

The course focuses on an in depth examination of issues being crucial for chartered accountants. The students shall have acquired fundamental knowledge on Corporate Law, good knowledge on the general rules related to private limuted companies and public limited companies and profound knowledge on the rules relating to the companies' capital. Furthermore, the students shall have acquired profound knowledge on tax legislation related to mergers, demergers and acusition of companies.

Learning outcomes - Skills


Learning Outcome - Reflection


Course content

Corporate Law and Mergers & Aquisitions with main focus on joint stock companies and public joint stock companies. Taxation of mergers, aquisitions and demergers.


  • Overview of the types of companies, partnerships and limited partnerships
  • The legal sources for corporate law and megrers and aquisitions
  • EU/EEA Corporate Law and the effects on Norwegian Law
  • The equity and the shareholders' right to dispose of the equity
  • The general asembly, the board of directors and the general manager and the distribution of authority between these 3 corporate bodies
  • Equity transactions (share issues and reduction of the share capital, mergers and demergers)
  • Transactions of shares
  • Distribution of dividend and credits, etc. to shareholders
  • Dissolution and liquidation
  • Tax issues related to mergers, demergers and restructuring, aquisitions distribution of dividends and group contributions ,
Learning process and requirements to students


Software tools
No specified computer-based tools are required.

All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Exam categoryWeightInvigilationDurationGroupingComment exam
Exam category:
Form of assessment:
Written submission
Exam code:
GRA 62181
Grading scale:
Grading rules:
Internal and external examiner
Examination when next scheduled course
100No1 Semester(s)Group (1 - 3)Term paper
Exam category:Submission
Form of assessment:Written submission
Grouping (size):Group (1-3)
Duration:1 Semester(s)
Comment:Term paper
Exam code:GRA 62181
Grading scale:ECTS
Resit:Examination when next scheduled course
Exam organisation: 
Ordinary examination
Total weight: 
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 6 ECTS credits corresponds to a workload of at least 160 hours.