Financial Reporting II

English
GRA 6297
6 Credits

Introduction

The course is about preparing and understanding financial statements according to International Financial Reporting Standards (IFRS). IFRS is an internationally accepted set of accounting standards used by listed firms in the EU/EEA and elsewhere in the world. Expertise in IFRS is needed for professional auditors, accounting preparers, and accounting users. The course is compulsory for students in the Master of Accounting and Auditing.

Course content

- Fair value accounting: theory and measurement
- Financial instruments
- Tax accounting
- Consolidation
- Fair value for non-financial assets
- Impairments

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.