Financial Reporting (FR)

Course description

The course gives an introduction to financial reporting – its form, content and the principles upon which it rests. Furthermore, it makes the student acquainted with how issues concerning valuation and accounting principles affect the production and critical assessment of accounting statements.
The course covers the following topics:
• The content of regulated financial reports
• Central principles for recognition, measurement and presentation of different accounting elements
• Comparative analysis of accounting policies

Intended Learning Outcomes
The overall aim of the course is to advance students ability to read and understand financial reports and to critically assess their contents. Upon completion of the course, students should be able to:

Knowledge and understanding
1. Understand and explain the content of financial reports.
2. Explain central concepts in financial reports.
3. Demonstrate an understanding of how different measurement methods affects values and results.

Skills and abilities
4. Demonstrate the ability to utilise written and oral communication skills to further learning and impart understanding of financial reporting issues to others.
5. Relate theoretical principles to the practice of financial reporting.

Judgement and approach
6. Reflect critically upon the content of financial reports.

Change semester  

Course title:
Financial Reporting
Semester: Spring term 2020
Study period: 1
Rate of studies: 100%
Level: Undergraduate level (first cycle)
Credits: 7.5
Language of instruction: English

Course code: FE3431



Course coordinator:
Ezra Alexander
Head of course:
Peter Malmqvist
Peter Malmqvist
Student services:
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