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Financial Reporting

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.