ØKB3118 Accounting Theory

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 material

Course 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