Master courses

Financial Reporting II

Essential topics in IFRS regulation include fair value accounting and measurement, financial instruments, consolidation, fair value accounting for non-financial assets and tax accounting.

The course focuses on preparing and understanding financial statements in accordance with International Financial Reporting Standards (IFRS). IFRS is an internationally recognised set of accounting standards used by listed firms in the EU/EEA and worldwide. Expertise in IFRS is needed for professional auditors, accounting preparers, and accounting users.

This course is part of the Master in Accounting and Auditing.

COURSE CONTENT

Fair Value Accounting: Theory and Measurement
Financial Instruments
Tax accounting
Consolidation
Fair Value for Non-financial Assets
Impairments

Practical Information

Programme structure

Teaching begins in early March. 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: study at home using textbook and videos. Classroom sessions with streaming and video of lecturer’s introductions; case discussions. No filming of guest lectures.

Admission requirements

Prerequisite: Financial Reporting, general issues

See the admission requirements for the master in accounting and auditing (Norwegian).

Exam

3-hour written exam under supervision.

Language

This course is taught in English.

Syllabus

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.

Costs

The tuition fee is normally charged after the start of the semester. The invoice is 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.

Studieavgift

Pris kommer.

The tuition fee is invoiced per semester and adjusted annually. It includes access to lectures and the standard examination fee.

Different rates apply to students from countries outside the EU/EEA and Switzerland. Certain exceptions and variations may apply.