Excerpt from course description

Financial Accounting and Auditing


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

Course content

  • Central elements in valuation for taxation purposes
  • Calculation of deferred tax
  • Accounting for deferred tax in the financial statements and the tax assessment
  • Accounting for acquisition of subsidiaries
  • Elimination of internal transactions in the consolidated financial statements
  • Accounting for minority interests in the consolidated financial statements
  • Deferred tax in the consolidated financial statements
  • International accounting
  • Accounting theory


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.