General provisions

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

Entry requirements

Strategy and Contemporary Issues, 15 credits. A Bachelor's degree, equivalent to a Swedish Kandidatexamen, from an internationally recognised university. Also required is 90 credits in business studies. Proficiency in English equivalent to the Swedish upper secondary course English 6. As all teaching takes place in English, very good language skills in English are a necessity to be able to partake in the course.

Learning outcomes

The course embraces two important areas of corporate reporting: financial and sustainability reporting. Financial reporting constitutes a major part of the course, as it is an established area with well-developed standards.

After successful completion of this course, students should be able to:

• account for business transactions based on chosen IFRS,
• understand the issue of judgement in applying IFRS and ESRS, and its potential consequences,
• critically analyse accounting issues from a theoretical perspective,
• identify, evaluate, and integrate information independently and creatively to analyse accounting treatment in a business context,
• present orally independent analysis of an accounting case.

Content

Students increase their understanding of relevant international accounting standards, as well as challenges linked with judgment upon their application in practice. The content of the course is based on a few chosen advanced financial accounting topics, including, such as:

• group accounting and business combinations (IFRS 3, IFRS 10)
• fair-value measurement and financial instruments (IFRS 13, IFRS 9)
• intangible assets (IAS 38)

The course also introduces European Sustainability Reporting Standards. 

Students increase their understanding of relevant standards, as well as challenges linked with judgment upon their application in practice.

Instruction

This course is delivered through a combination of lectures and seminars with project assignment components. Seminars contain elements that involve individual and group work. The language of instruction is English.

Assessment

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

The course is examined by oral and written assignments and seminaris individually as well as in groups and an individual written exam. The final grade of the course is determined after taking into account the different parts of the examination. The following grades will be used: Pass with distinction (VG), Pass (G), and Fail (U). Grading criteria are presented in the course guide provided at the start of the course. 

Assignments performed or handed in late will not be graded except in special circumstances. In addition, any remaining assignments and supplements must be completed and handed in by the deadline specified in the course guide, otherwise the entire course (all assignments included) must be retaken via re-registration on subsequent course sections.

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 partly overlaps Advanced Financial Accounting, 2FE877.