ØKB3118 Accounting Theory
Course description for academic year 2024/2025
Contents and structure
The course aims to give students a basis of reflection concerning central parts of the theoretical fundament of financial accounting, and focuses on central concepts, principles, and regulations in generally accepted accounting principles from The Norwegian Accounting Standards Board (GRS) and International Financial Reporting Standards (IFRS). The course aims to develop prior knowledge from earlier courses, but has a more theoretical basis, and draws parallels between Norwegian Generally Accepted Accounting Principles and IFRS, including the different conceptual frameworks that make the basis for the two accounting standards.
Teaching methods
Lectures and guidance related to the portfolio assignments in plenary or individually.
Compulsory learning activities
Submission of working portfolio
Examination support material
All aids are permitted
More about examination support materialCourse reductions
- ØKB3102 - Finansiell rapportering og analyse - Reduction: 7.5 studypoints
- ØKB3107 - Finansiell rapportering og analyse - Reduction: 7.5 studypoints
- ØKB3114 - Finansiell rapportering og analyse - Reduction: 2.5 studypoints
- BØ6-2007 - Vidaregåande finansrekneskap - Reduction: 6 studypoints
- BØ6-2003 - Årsrekneskap i praksis - Reduction: 1.5 studypoints
- ØBR114 - Rekneskap fordjuping - Reduction: 5 studypoints