Financial Statements / International Financial Reporting Standards (IFRS)

Norwegian
REV 3625
15 Credits

Introduction

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

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.