EPN-V2

ØARR4500 Annual Report and Accounts. GAAP Course description

Course name in Norwegian
Finansregnskap
Weight
10.0 ECTS
Year of study
2025/2026
Course history
Curriculum
FALL 2025
Schedule
  • 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.

  • Recommended preliminary courses

    Grunnleggende finansregnskap/årsregnskap

  • 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.

  • Teaching and learning methods

    A coursework project that consist of two parts, including;

    1. final written individual report (max. 3000 words) counting 70% of the grade,
    2. 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.

  • Course requirements

    All aids permitted.

  • 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.

  • Permitted exam materials and equipment

    1) One internal examiners.

    2) Two internal examiners

    External examiners are used regularly.

  • Grading scale

    Benedek Plosz

  • Examiners

    No formal requirements over and above the admission requirements.

  • Course contact person

    Anne Kari Ramboe Heimdal