ØARR4500 Annual Report and Accounts. GAAP Course description

The course consists of lectures and self-studies.

Grunnleggende finansregnskap/årsregnskap

A compulsory oral presentation in small groups of an academic paper on a relevant topic related to universal design. Course requirements must be completed and approved before the student can hand in the exam.

One individual assignment (max. 5,000 words excluding references) is submitted for assessment. The topic must be approved by the teacher. Font: Arial / Calibri. Size: 12 point. Line spacing: 1.5

Students having failed or having valid absence are entitled to sit for a new examination.

All utilities allowed as long as the rules for source reference are followed.

Students are awarded grades on a descending scale from A to E for pass and F for fail.

The written examination is assessed by an internal and an external examiner. The external examiner grades a random sample consisting of approx. 25 per cent. The grades given for this sample provide a basis for internal examiners.

Gradert skala A - F

Det benyttes intern og ekstern sensor til sensurering av besvarelsene.

Et uttrekk på minst 25 % av besvarelsene sensureres av to sensorer. Karakterene på disse samsensurerte besvarelsene skal danne grunnlag for å fastsette nivå på resten av besvarelsene.

Anne Kari Ramboe Heimdal