Department of Business Administration
Dean:Dr. Friðrik Már Baldursson
Email:vd@ru.is
Website:http://www.ru.is/vd
TeachersView
MSc in Corporate Finance
Semesters:4
Years:2
ETCS:120
Learning OutcomesView
Education cycle2
Degree titleMaster in Corporate Finance
Legend
Mandatory course on majorTeaching language
Optional course on majorPrerequisites for course
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Haustönn/Fall 2019
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Year
1. yearPrint
SemesterFall 2019
Level of courseN/A
Type of courseElective
PrerequisitesNo prerequisites.
ScheduleNo schedule found.
Lecturer
Unnar Friðrik Pálsson
Content
The purpose of the course is to provide students with an extensive knowledge of International Financial Reporting Standards (IFRS) and the Icelandic Financial Reporting Act and to develop students’ skills and competences to apply this knowledge. Extensive analysis will be made of the main principles of the IFRS as issued by the International Accounting Standards Board and the laws and regulations governing the preparation of financial accounts based on the provisions of the Icelandic Financial Reporting Act. The following topics and concepts are covered: Presentational demands of IFRS for the basic financial statements, substantive rules with respect to inventories, accounts receivables, property, plant and equipment, intangibles, owners’ equity accounts and current liabilities, construction cost contracts and basic lease accounting and pension liabilities. The principles of historical cost, revenue recognition, deferred income tax liabilities and assets and statement of cash flow will be explained as well as other main principles of financial accounting.
Learning outcome - Objectives
Knowledge: Collection of facts, concepts, theories and techniques acquired by students. The student should: - Be familiar with the main principles of the International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). - Be familiar with the Icelandic Financial Reporting Act and corresponding laws and regulation. - Understand the responsibilities in financial reporting and auditing. - Understand potential conflicts of interest and ethical issues regarding financial reporting and auditing. Skills: The ability to apply knowledge to different tasks of financial reporting and auditing. The student should: - Be able to identify the relevant IFRS and/or national rules for different financial reporting issues. - Be able to identify ethical issues regarding financial reporting and auditing. Competences: The ability to apply knowledge and skills in financial reporting and auditing. The student should: - Be able to take part in a professional discussion on financial reporting and auditing. - Apply relevant IFRS and/or national rules for different financial reporting issues. - Be able to justify the use of specific IFRS or national rules for specific reporting issues.
Course assessment

Reading material
No reading material found.
Teaching and learning activities

Language of instructionIcelandic
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