Programplaner og emneplaner - Student
ØARR4500 Annual Report and Accounts. GAAP Course description
- Course name in Norwegian
- Finansregnskap
- Weight
- 10.0 ECTS
- Year of study
- 2025/2026
- Course history
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- Curriculum
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FALL 2025
- Schedule
- Programme description
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Introduction
The teaching will consist of a combination of:
- Lectures & discussions
- Independent studies including video recordings and online exercises
- Coursework assignment
- Short laboratory exercises
- Practical use of tools and software
Live in-person and online lectures will be recorded, and the material will be made available to students on CANVAS.
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Recommended preliminary courses
Grunnleggende finansregnskap/årsregnskap
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Learning outcomes
One computational assignment reported in 5 pages, in groups of 2-3 students must be passed.
Students who fail to meet the coursework requirements can be given up to one re-submission opportunity.
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Teaching and learning methods
A coursework project that consist of two parts, including;
- final written individual report (max. 3000 words) counting 70% of the grade,
- An individual presentation of the project (2 x 10 mins) followed by individual Q&A (10 mins), counting for 30% of the grade.
Both parts of the exam must be awarded a pass grade in order for the student to pass the course.
Part 1 can be appealed, part 2 can't be appealed.
In the event of failed or valid absence of exam, the postponed exam will be given as either an oral or written examination.
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Course requirements
All aids permitted.
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Assessment
A grade scale with grades from A to E for pass (with A being the highest grade and E being the lowest pass grade) and F for fail is used in connection with the final assessment.
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Permitted exam materials and equipment
1) One internal examiners.
2) Two internal examiners
External examiners are used regularly.
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Grading scale
Benedek Plosz
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Examiners
No formal requirements over and above the admission requirements.
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Course contact person
Anne Kari Ramboe Heimdal