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Excerpt from course description

Financial Accounting and Analysis

  • English
  • GRA 6239
  • 6 Credits

Introduction

IFRS is an internationally accepted set of accounting standards. All listed firms in the EU/EEA are required to use these standards in their consolidated financial statements, and most other firms in EU/EEA-area are allowed to use IFRS in their financial statements. Thus, high expertise in IFRS is needed for accounting preparers and accounting users.

Course content

  • Business combinations and consolidated financial statements
  • Disclosures for earnings per share
  • Long-term finance
  • Capital asset pricing model and weighted average cost of capital (WACC) for an entity
  • Analysis of financial performance, financial position and financial adaptability of an entity
  • Limitations of ratio analysis

Disclaimer

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.