GRA 6221 Financial Reporting, Advanced
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 accounting for financial instruments, pension accounting, and accounting for income taxes.
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.
- Financial instruments
- Pension accounting
- Accounting for income taxes
Lectures, cases 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 parts of the assessment must be passed in order to get a grade in the course.
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.
Disclaimer
Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.
GRA 6226 Financial Reporting, general issues or equivalent.
| Assessments |
|---|
Exam category: Submission Form of assessment: Written submission Weight: 20 Grouping: Individual Duration: 24 Hour(s) Comment: There will be a retake spring 2024. Spring 2025 will be the last retake exam for this course. Exam code: GRA 62212 Grading scale: ECTS |
Exam category: Submission Form of assessment: Written submission Weight: 80 Grouping: Individual Duration: 3 Hour(s) Comment: There will be a retake spring 2024. Spring 2025 will be the last retake exam for this course. 25/01/2023 The form of the exam has changed from individual school exam to individual home exam in spring 2023. Exam code: GRA 62213 Grading scale: ECTS |
All exams must be passed to get a grade in this course.
| Activity | Duration | Comment |
|---|---|---|
Teaching | 30 Hour(s) | |
Feedback activities and counselling | 6 Hour(s) | |
Group work / Assignments | 60 Hour(s) | |
Student's own work with learning resources | 61 Hour(s) | |
Examination | 3 Hour(s) |
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.