Financial Reporting, general issues
This course will give you advanced knowledge about fundamental topics in IFRS regulation.
About this course
IFRS is an internationally accepted set of accounting standards. All listed firms in the EU/EEA are required to use these standards in their consolidated financial statements, and most other firms in EU/EEA-area are allowed to use IFRS in their financial statements. Thus, high expertise in IFRS is needed for professional auditors, accounting preparers and accounting users.
Course content
- Basic accounting concepts and techniques.
- IFRS conceptual framework.
- Financial reporting standards.
This course is part of the Master in Accounting and Auditing.
Practical Information
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Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class.
Flipped classroom: 2/3 digital resources. Physical sessions with case discussions; planned to be filmed but strong recommendation to participate on campus for full benefit. No filming of external lecturers (week 43 and weeks 46/47).
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3-hour written exam under supervision.
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This course is taught in English.
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A detailed course description can be found on this link. At the bottom of the course description, you will find a link to the reading list.
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The tuition fee is normally charged after the start of the semester. You will find the invoice under My invoice in the student portal.
Financing: The enrolment contract is made with you and not your employer, even if the employer pays for your studies.
See Tuition Fees at BI Norwegian Business School for complete overview.