Excerpt from course description

Financial Statements / International Financial Reporting Standards (IFRS)


This course is part of the statutory curriculum for approval as a Norwegian registered public accountant. The course gives the student in-depth knowledge in producing and evaluating whether an annual report is produced accouding to various generally accepted accounting principles (NGAAP and IFRS).

Course content

  • The program includes the following main topics:
  • Norwegian and international accounting regulation
  • Fundamental accounting principles
  • Generally accepted accountancy principles
  • Valuation rules and accrual rules
  • Requirements related to annual accounts and reports
  • Consolidated accounts
  • Equity method


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.