Excerpt from course description

Advanced financial accounting and accounting theory


This course is part of the total program for education in financial reporting for auditors.

Course content

  • Important tax rules
  • Calculation of deferred tax
  • Accounting for deferred tax in the financial statements
  • Accounting for acquisition of subsidiaries
  • Elimination of internal transactions in the consolidated financial statements
  • Other topis related to consolidated financial statements
  • International accounting
  • Accounting theory
  • Short about other issues like small companies, disclosures and management`s report


This is an excerpt from the complete course description for the course. If you are an active student at BI, you can find the complete course descriptions with information on eg. learning goals, learning process, curriculum and exam at portal.bi.no. We reserve the right to make changes to this description.