course-details-portlet

BMRR4030

Financial Accounting and Corporate Reporting I

Credits 7.5
Level Second degree level
Course start Autumn 2025
Duration 1 semester
Language of instruction Norwegian
Location Trondheim
Examination arrangement School exam

About

About the course

Course content

The course is an advanced course in financial accounting, with emphasis on key measurement problems in preparing a financial statement in accordance accounting standards, including IFRS

The purpose of the course is to provide students with in-depth knowledge of financial reporting, and accounting regulation, and use of rules for recognition and measurement of assets, liabilities, income, and expenses in accordance with selected accounting standards.

Learning outcome

Knowledge

The Student

  • has knowledge of accounting principles, IFRS framework, the Norwegian accounting law and accounting standards (GRS and IFRS) for financial reporting
  • has in-dept knowledge of recognition and measurement of assets, liabilities, income and expenses in accordance with Norwegian (GRS) and international accounting standards (IFRS) with an emphasis on:
    • Revenue from Contract with Customers
    • Property, Plant and Equipment
    • Intangible Assets
    • Construction Contracts
    • Selected Financial Assets and Liabilities
    • Provisions and Contingent liabilities
    • Income Tax
    • Equity and distribution of share dividends to shareholders
    • Other problems
  • Has knowledge of key measurement problems in a financial statement

Skills

The Student can find and use accounting rules to recognize and measure assets, liabilities, income, and expenses.

Competences

The Student is able to acquire new knowledge within the field, and develops an analytical mindset and ability for critical thinking.

Learning methods and activities

Work with literature, regulations, standards, and accounting problems, as well as plenary lectures.

Compulsory assignments

  • -
  • -

Further on evaluation

Written school examination of 5 hours in Inspera, BYOD. Permitted aids code C, Lovdata Pro (only laws and regulations).

Other calculators allowed in the course are: Casio FC-100V and Texas Instruments - BAII Plus.

Only regular exams in the ordinary exam period in autumn and spring, no re-sit exams.

The exams in the fall and spring of will be based on the teaching, literature, including rules and standards referred to when the teaching in the course was last given.

Mandatory activities must be completed before you can sit for exam

Specific conditions

Admission to a programme of study is required:
Accounting and Auditing (MRR)

Required previous knowledge

None

Course materials

The syllabus is stated at the beginning of the semester.

Subject areas

  • Economics and Administration
  • Management Accounting and Control

Contact information

Course coordinator

Department with academic responsibility

NTNU Business School

Examination

Examination

Examination arrangement: School exam
Grade: Letter grades

Ordinary examination - Autumn 2025

School exam
Weighting 100/100 Examination aids Code C, LOVDATA Date 2025-12-12 Time 09:00 Duration 5 hours Exam system Inspera Assessment
Place and room for school exam

The specified room can be changed and the final location will be ready no later than 3 days before the exam. You can find your room location on Studentweb.

Sluppenvegen 14
Room SL311 lyseblå sone
1 candidate
Room SL311 brun sone
8 candidates
Room SL310 hvit sone
16 candidates

Ordinary examination - Spring 2026

School exam
Weighting 100/100 Examination aids Code C, LOVDATA Duration 5 hours Exam system Inspera Assessment Place and room Not specified yet.