Course - Financial Accounting and Corporate Reporting II - BMRR4035
BMRR4035 - Financial Accounting and Corporate Reporting II
About
Examination arrangement
Course content
The course provides knowledge of accounting theory, research and research methods within corporate reporting (financial reporting and sustainability reporting) and skills in the application of research-based knowledge, as well as a theoretical basis for understanding and applying reporting standards (GRS, IFRS and ESRS).
Learning outcome
Knowledge
In addition to developing an understanding of financial reporting and knowledge of accounting standards, the students must acquire knowledge of legal requirements and standards for the preparation of annual and consolidated sustainability reporting, materiality concepts in corporate reporting, as well as due diligence and analysis related to reporting. The students will acquire knowledge of research methods within corporate reporting and advanced knowledge of the connections between regulatory conditions and theory that contribute to understanding the effects of sustainability information and accounting information in financial markets and on business and financial decisions. Students will obtain advanced knowledge of incentives and manipulation of reporting.
Skills
Students must be able to explain and discuss reporting-related theoretical issues. Within selected topics, students must be able to solve advanced problems related to corporate reporting. Skills acquired in previous courses in accounting and sustainability are further developed.
General competence
The course will contribute to students’ development of general competence in accordance with the learning outcomes described at program level.
Learning methods and activities
Lectures, group work and exercises. 1 compulsory submission in groups.
Further on evaluation
1 approved exercise is required to be able to sit for the exam. The exercises are carried out in groups, with groups consisting of up to 3 students. Compulsory submissions are only possible in the spring semester.
Exam aids:See regulations in Norwegian.
Specific conditions
Admission to a programme of study is required:
Accounting and Auditing (MRR)
Recommended previous knowledge
The course is based on Financial Accounting and Reporting I (MRR). Students should be able to prepare an annual financial statement and justify solutions to accounting problems.
Required previous knowledge
None
Course materials
To be announced
No
Version: 1
Credits:
7.5 SP
Study level: Second degree level
Term no.: 1
Teaching semester: SPRING 2024
Language of instruction: Norwegian
Location: Trondheim
- Economics and Administration
- Management Accounting and Control
Examination
Examination arrangement: School exam
- Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
- Autumn ORD School exam 100/100 C , LOVDATA 2023-11-24 09:00 INSPERA
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Room Building Number of candidates SL310 hvit sone Sluppenvegen 14 7 - Spring ORD School exam 100/100 C , LOVDATA 2024-05-30 15:00 INSPERA
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Room Building Number of candidates SL310 turkis sone Sluppenvegen 14 40
- * The location (room) for a written examination is published 3 days before examination date. If more than one room is listed, you will find your room at Studentweb.
For more information regarding registration for examination and examination procedures, see "Innsida - Exams"