The course consists of four parts: (1) regulatory environment for financial reporting (15%), (2) preparation of separate and consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS) (45%), (3) management of working capital, cash and sources of short-term finance (15%) and, (4) fundamentals of business taxation (25%).
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 Accounting™ (CGMA®).
- Regulatory environment for financial reporting
- Preparation of separate and consolidated financial statements in accordance with IFRS
- Management of working capital, cash and sources of short-term finance
- Business taxation
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.