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 a deeper knowledge of principal and theoretical aspects that are of practical importance in financial accounting. This includes an awareness of the importance, the relevant reporting standards position on the issue, effects from possible regulatory overlaps, and the outcome and implications from the applicable solution.

After successful completion of the course, the student will have the capacity to:

• Understand the current regulatory situation and the contentions underlying it
• Analyse contemporary issues in financial accounting from a theoretical and/or practical perspective
• Critically analyse complex financial accounting issues from the perspective of theory
• Evaluate the accuracy of financial accounting

Content

To develop the practical yet principal aspects of financial accounting the course covers the following areas:

• The relevance of financial accounting issues
• The financial accounting context
• Financial reporting standards
• Ideas underlying the current regulation
• Assessment of financial accounting implications

Instruction

The in-class teaching consists of lectures and seminars, where the seminars contain both written and oral elements. The course is taught in English.

Assessment

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

The examination consists of a written test as well as individual and group assignments. Attendance is required on scheduled examination activities, and absence motivated by particular reasons requires complementing assignments to be handed in within two weeks after the complementing requirement has been given. 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 that applies to the course section. 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 a subsequent course section.

If there are special reasons for doing so, an examiner may make an exception from the method of assessment indicated and allow a student to be assessed by another method. An example of special reasons might be a certificate regarding special pedagogical support from the University's disability coordinator.

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

NOTE: Only completed courses can count toward a degree.

Other regulations

The course substitutes/overlaps among other the course Advanced Financial Accounting (Contract Education) 8FE877.