APPLIES TO ACADEMIC YEAR 2016/2017 Norwegian version

GRA 6218 Company Law

Responsible for the course
Tore Bråthen, Morten Lund

Department
Department of Law

Term
According to study plan

ECTS Credits
6

Language of instruction
Norwegian

Introduction
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 outcome
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.

Prerequisites

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 spesific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Compulsory reading
Books:
Bråthen, Tore. 2013. Selskapsrett. 4 utg. Focus: universitetsforlaget

Book extract:
Giertsen, Johan. 2002. Har aksjonæravtaler selskapsreüslige virkninger? Holgerson, Kniger, Lilleholt (red.): Nybrott og odling. Festskrift til Nils Nygaard på 7O-årsdagen 3. april 2002. Fagbokforlaget. s. 533-545

Articles:
Birkeland, Kari. Revisors ansvar for aksjekapital som er bekreftet innbetalt i forbindelse med stiftelse av selskap. Nordisk Tidsskrift for Selskabsret (NTS). I (1). s. 55-65
Bråthen, Tore. 2000. Selskapers avtaler med sine aksjonærer og medlemmer av ledelsen. Nordisk Tidsskrift for Selskabsret (NTS). 2 (2). s.147-170
Bråthen, Tore. 2008. Selskapers avtaler med sine aksjonærer og medlemmer av ledelsen. Nordisk Tidsskrift for Selskabsret (NTS). 10 (3). s. 65-89
Giertsen, Johan. 2002. Selskapsfìnansierte aksjeerverv : aksjeloven og allmennaksjeloven $ 8-10. Revisjon og Regnskap. nr. 6. s. 18 flg

Other:
I løpet av kurset kan det bli delt ut materiale på flere emner som er relevante for kurset og eksamen


Recommended reading

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

Issues:
- 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 ,

Computer-based tools
Not applicable

Learning process and workload
A course of 6 ECTS credits corresponds to a workload of 160-180 hours.

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 the course homepage/It's learning or text book.

Coursework requirements

Examination