Accounting Theory 5105

Course Objectives

The course will provide students with a critical introduction to the most important aspects of accounting theory and introduktion to IFRS.

Course Description

 Regulatory accounting – theory and practice

 Accounting theories: performance versus assets

 The relation between financial accounts and business economics theory

 The structure and content of conceptual frameworks: ownership interests, debt and own capital, income and profit, costs and losses

 Introduction to IFRS

Learning Methods

3-4 hours lectures per week in the spring semester. Assignment work. The course includes active participation of the students, in which their understanding of the curriculum will be assessed.

Assessment Methods

1-3 obligatory assignments must be submitted. Written examination, 4 hours. Students must receive passing marks on all parts of the assessment.

Minor adjustments may occur during the academic year, subject to the decision of the Dean

Publisert av / forfatter Bergit Grivi <>, last modified Ian Hector Harkness - 17/04/2008