GRA 6221 Financial Reporting, Advanced
Students acquire a broad insight into financial reporting issues in the mandatory courses in financial reporting and analysis. However, there is a demand for specialized accounting competences beyond what is covered by those courses. This course is tailored to satisfy that demand. Although it focuses on IFRS, it also makes use of knowledge and experiences acquired from US GAAP.
Students shall acquire in-depth knowledge on advanced topics of IFRS-regulation. Topics include i.a. accounting for income taxes, pension accounting, and accounting for share-based payments and financial instruments.
Students shall learn to carry out and analyse financial reporting in specific complex areas.
Students shall learn to recognize the problems and limitations of financial reporting in specific areas.
Lectures and exercises in the topics covered by the course.
Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class.
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.
GRA 6226 Financial Reporting, general issues or equivalent.
|Exam category||Weight||Invigilation||Duration||Support materials||Grouping||Comment exam|
Form of assessment:
Internal and external examiner
Examination when next scheduled course
|100||Yes||3 Hour(s)||Individual||Written examination under supervision.|
|Form of assessment:||Written submission|
|Support materials:|| |
|Comment:||Written examination under supervision.|
|Exam code:||GRA 62211|
|Resit:||Examination when next scheduled course|
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.