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Information till studenter och medarbetare med anledning av covid-19 (Uppdaterad: 18 maj 2021)

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Programkurser

Module 1 ADVANCED FINANCIAL STATEMENT ANALYSIS AND VALUATION
(7,5 hp/7,5 ECTS credits)
The goal of this course is to expand students' knowledge of financial statement analysis and equity valuation by providing an accounting based approach to valuation. The course deals with the analysis of financial statement information for the performance evaluation of firms and their management, and for investment decisions. The course integrates accounting, finance, economic theory, and empirical research into a financial statement analysis and valuation framework.

Module 2 VALUE-BASED MANAGEMENT ACCOUNTING
(7,5 hp/7,5 ECTS credits)
The advanced management accounting course is intended to integrate the accounting and finance program from a value-based management perspective. The focus of modern management accounting is on customerdriven value creation in firms, in order to enhance shareholder value. The management accounting system should provide information on the value drivers of organizations, to assist in aligning the self-interests of management with long-term shareholder wealth. The course also includes performance evaluation and rewarding.

Module 3 ADVANCED FINANCIAL ACCOUNTING
(7,5 hp/7,5 ECTS credits)
The main objective of this course is to consolidate students' understanding of the International Financial Reporting Standards (IFRS) and students' ability to utilize aspects of accounting theory to resolve major reporting issues. The IFRS standards are mandatory for consolidated financial statements in the EU starting from 2005. Furthermore, the standards are used by a large number of companies in many other countries around the world including China, Russia, Australia, New Zealand and several countries in Africa. The course covers a broad set of accounting issues including cash flow statements, revenue recognition, accounting for tangible and intangible assets, leasing, financial instruments, stock-based compensation and segment reporting.

Module 4 ADVANCED AUDITING
(7,5 hp/7,5 ECTS credits)
The primary aim is to provide students with a comprehensive understanding of contemporary auditing theory and practice. The course covers a broad set of issues related to auditing including ethics for professional accountants, audit planning, types of audit tests and audit reports. The course examines auditing from a Swedish as well as an international perspective. Much of the course is based upon International Standards of Auditing (ISAs) that are regarded as the global benchmark for auditing standards