Course description

Financial Reporting, Advanced

Introduction

Students acquire a broad insight into financial reporting issues in the mandatory courses in financial reporting and analysis. However, there is a demand for specialized accounting competences beyond what is covered by those courses. This course is tailored to satisfy that demand. Although it focuses on IFRS, it also makes use of knowledge and experiences acquired from US GAAP.

Course content

Lectures and exercises in the topics covered by the course.

Learning outcome knowledge

Students shall acquire in-depth knowledge on advanced topics of IFRS-regulation. Topics include i.a. accounting for income taxes, pension accounting, and accounting for share-based payments and financial instruments.

Exam organisation

  • Written exam: 100%