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Excerpt from course description

International Financial Reporting Standards (IFRS)

  • Norwegian/English
  • GRA 6270
  • 15 Credits

Introduction

The shift to international accounting standards (IFRS) for Norwegian publicly listed companies from 2005 entailed considerable consequences for private limited companies as well. This means a partly new accounting regime for Norwegian industry, and both producers and users of accounts needed to acquire knowledge about IFRS.

Course content

  • IASB framework - description and discussion
  • Management in the accounts of:
    • Consolidated accounts
    • Amalgamations
    • Financial instruments
    • Other crucial topics
    • Bookkeeping
    • Accounting requirements according to Norwegian rules

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.