Excerpt from course description
- English
- GRA 6238
- 6 Credits
Introduction
Firms prepare financial statements, which are one of the primary means of communication with external stakeholders, and they pay taxes, which can be substantial. This course provides insights into the fundamental determinants and consequences of both.
The course consists of the following components: (1) regulatory environment for financial reporting, (2) International Financial Reporting Standards (IFRS), (3) taxation, and (4) IFRS Sustainability Disclosure Standards.
This course is closely related to the Financial Reporting and Taxation course of the Chartered Institute of Management Accountants (CIMA) professional qualification as Chartered Global Management Accountant (CGMA).
Course content
- Regulatory environment for financial reporting
- IFRS
- Taxation
- IFRS Sustainability Disclosure Standards
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.