The course gives an introduction to financial reporting – its form, content and the principles upon which it rests.
Furthermore, it makes the student acquainted with how issues concerning valuation and accounting principles affect the production and critical assessment of accounting statements.
The course covers the following topics:
- The content of regulated financial reports
- Central principles for recognition, measurement and presentation of different accounting elements
- Comparative analysis of accounting policies
The overall aim of the course is to advance students ability to read and understand financial reports and to critically assess their contents.
ScheduleThe schedule will be available no later than one month before the start of the course. We do not recommend print-outs as changes can occur. At the start of the course, your department will advise where you can find your schedule during the course.
Course literatureNote that the course literature can be changed up to two months before the start of the course.
See reading list in the current syllabus.