GRA 6270 International Financial Reporting Standards (IFRS) - RESIT EXAMINATION
GRA 6270 International Financial Reporting Standards (IFRS) - RESIT EXAMINATION
First resit examination was autumn 2016
The shift to international accounting standards (IFRS) for Norwegian publicly listed companies from 2005 entailed considerable consequences for private limited companies as well. This means a partly new accounting regime for Norwegian industry, and both producers and users of accounts needed to acquire knowledge about IFRS.
To give insights into the Conceptual Framework of IFRS and some the standards. A special focus is placed on Financial Instruments (IFRS 9) and Business Combinations (IFRS 3 and IAS 27) The course also gives insight into the implementation of IFRS in Norway.
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- IASB framework - description and discussion
- Management in the accounts of:
- Consolidated accounts
- Amalgamations
- Financial instruments
- Other crucial topics
- Bookkeeping
- Accounting requirements according to Norwegian rules
90 hours of lectures and discussions. The students must be well prepared for the lectures, and they must be active participants. The course will be held in Norwegian and in English.
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 that is not included on It's learning or text book.
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.
Assessments |
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Exam category: Submission Form of assessment: Written submission Invigilation Weight: 100 Grouping: Individual Support materials:
Duration: 6 Hour(s) Exam code: GRA62703 Grading scale: ECTS Resit: Examination when next scheduled course |
A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 15 ECTS credit corresponds to a workload of at least 400 hours.