Course - Financial Accounting and Corporate Reporting II - BMRR4035
BMRR4035 - Financial Accounting and Corporate Reporting II
About
Lessons are not given in the academic year 2024/2025
Examination arrangement
Course content
The course provides knowledge of accounting theory, accounting practice, regulations and accounting standards, and skills in solving advanced accounting problems using legal accounting methods and the application of business economic and analytical knowledge and skills, as well as justifying the solutions by applying the rules derived from laws, regulations, and standards. (The content and learning outcomes of the course have been significantly changed in 2025 compared to earlier. Sustainability reporting is offered from 2025 as a separate course, see BMRR4040
Learning outcome
Knowledge
After completing the course, the students should
- have insight into theories that justify accounting solutions in regulations, reporting standards, and practice
- have further developed their understanding of accounting and knowledge of accounting standards and accounting practices and their understanding of the application of information (financial information and sustainability information) in financial markets
- advanced understanding of accounting standards (N-GAAP and IFRS)
- have advanced knowledge about incentives and manipulation of reporting
Skills
The students should be able to solve and justify solutions to advanced financial reporting problems, and be able to solve and discuss reporting-related theoretical and practical problems.
General Competence
The course will contribute to the students developing general competence in accordance with the learning outcomes described at the program level, including further development of an analytical mindset and critical thinking.
Learning methods and activities
The course is NOT taught in the spring of 2025. From 2025 onwards, the course will be taught in the autumn semester. The course description will be updated and published prior to the autumn semester of 2025.
Compulsory assignments
- Approved group assignment
Further on evaluation
Written school examination of 4 hours in Inspera, BYOD. Permitted aids code D, Lovdata Pro (only lawsand regulations). The following simple calculators are approved: Casio FX-82CW, Casio FC100 V2, Casiofx-82ES PLUS, and Casio fx-82EX Citizen SR-270X and Citizen SR-270X College Hewlett PackardHP30S Another calculator that is allowed: Casio FC-100V and Texas Instrument BAII Plus
If selected accounting standards become permitted aids for the exam, they will be provided asattachments to the exam tasks. If students will be given access to Excel or other software during theexam, this will be informed on the course pages on the learning platform before the exam.
Only regular exams in the ordinary exam period in autumn and spring, no re-sit exams.
Specific conditions
Admission to a programme of study is required:
Accounting and Auditing (MRR)
Recommended previous knowledge
The course is based on BMRR4030 Financial Accounting and Reporting I. Students should have in-depth knowledge of accounting standards (IFRS and N-GAAP) and Norwegian accounting law, be able to prepare the annual accounts, and be able to solve and justify solutions to accounting problems equivalent to content in BMRR4030 Financial Accounting and Reporting I. It is also recommended to have knowledge and skills in valuation equivalent to BOKO4030, and knowledge of accounting theory, for example, by having completed ØS440 or similar
Required previous knowledge
None
Course materials
To be announced, autumn 2025
No
Version: 1
Credits:
7.5 SP
Study level: Second degree level
No
Language of instruction: Norwegian
Location: Trondheim
- Economics and Administration
- Management Accounting and Control
Department with academic responsibility
NTNU Business School
Examination
Examination arrangement: School exam
- Term Status code Evaluation Weighting Examination aids Date Time Examination system Room *
- Autumn ORD School exam 100/100 D , LOVDATA INSPERA
-
Room Building Number of candidates - Spring ORD School exam 100/100 D , LOVDATA INSPERA
-
Room Building Number of candidates
- * 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"