General provisions

Master's Programme in Accounting and Financial Management - specialisation Financial Accounting.

Entry requirements

A Bachelor's degree, equivalent to a Swedish Kandidatexamen, from an internationally recognised university. Also required is 90 credits in business studies and 15 credits in statistics. Proficiency in English.

Learning outcomes

The purpose of this course is to give students both a broad and deep knowledge of financial accounting. This includes an understanding of how financial accounting is regulated, how accounting standards are developed, and how they are then interpreted and implemented in practice.

After successful completion of the course, the student will be able to:

• Understand processes of harmonisation and diversity in financial accounting
• Analyse contemporary issues in financial accounting from a theoretical and practical perspective
• Critically analyse complex financial accounting issues from the perspective of both theory and research
• Understand societal impact of financial accounting

Content

This course covers different aspects of financial accounting; how financial accounting is regulated and how regulations are implemented in practice. The course covers the following areas:

• Theories of harmonisation and diversity in financial accounting
• The standard-setting process
• The conceptual framework
• Financial accounting standards
• Usefulness in financial accounting
• Accounting quality from various theoretical and practical perspectives

Instruction

The in-class teaching consists of lectures, seminars, written and oral assignments, individual work and group work, and tutoring. The course is taught in English.

Assessment

The students will get one single grade, equivalent to 7.5 credits.

The examination consists of exams, assignments and seminars. The grade for the entire course is based on an assessment of all parts of the examination.

Grading criteria are presented in the study guide provided at the beginning of the course. The following grades will be used: pass with distinction (VG), pass (G), and fail (U). Examinations handed in late will not be assessed except under special circumstances. Any remaining supplemental work must be completed and handed in by the deadline specified in the study guide. Otherwise the entire course (all examinations included) must be retaken during subsequent course sections, pending availability of a place in the course.

Uppsala University does not accept cheating or plagiarism. Suspected incidents of cheating or plagiarism are reported to the Disciplinary Committee of the University, which may issue a formal warning to the student or suspend the student from studies for a designated period.

NOTE: Only completed courses can count toward a degree.