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GRA 6221 Financial Reporting, Advanced

GRA 6221 Financial Reporting, Advanced

Course code: 
GRA 6221
Department: 
Accounting, Auditing and Business Analytics
Credits: 
6
Course coordinator: 
Erlend Kvaal
Product category: 
Master
Portfolio: 
Master of Accounting and Auditing
Semester: 
2020 Spring
Active status: 
Active
Teaching language: 
Norwegian
Course type: 
One semester
Introduction

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.

Learning outcomes - Knowledge

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.

Learning outcomes - Skills

Students shall learn to carry out and analyse financial reporting in specific complex areas.

General Competence

Students shall learn to recognize the problems and limitations of financial reporting in specific areas.

Course content

Lectures and exercises in the topics covered by the course.

Teaching and learning activities

-

Software tools
No specified computer-based tools are required.
Additional information

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.

Qualifications

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.

Required prerequisite knowledge

GRA 6226 Financial Reporting, general issues or equivalent.

Exam categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Submission
Form of assessment:
Written submission
Exam code:
GRA 62211
Grading scale:
ECTS
Grading rules:
Internal and external examiner
Resit:
Examination when next scheduled course
100Yes3 Hour(s)
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
  • IFRS Standards (Red Book)
Individual Written examination under supervision.
Exams:
Exam category:Submission
Form of assessment:Written submission
Weight:100
Invigilation:Yes
Grouping (size):Individual
Support materials:
  • BI-approved exam calculator
  • Simple calculator
  • Bilingual dictionary
  • IFRS Standards (Red Book)
Duration:3 Hour(s)
Comment:Written examination under supervision.
Exam code: GRA 62211
Grading scale:ECTS
Resit:Examination when next scheduled course
Type of Assessment: 
Ordinary examination
Total weight: 
100