Choose department Department of Computer Science Department of Business Administration Department of Law Department of Engineering Department of Preliminary Studies MBA Department of Applied Engineering Department of Sport Science Department of Psychology MPM Department of Business Administration Dean: Dr. Jón Þór Sturluson Email: vd@ru.is Website: http://www.ru.is/vd Teachers View Choose major BSc in Business Administration with a minor in law BSc in Economics and Finance BSc in Economics and Management Exchange studies - BSc Business Exchange studies - MSc Business Diploma in Business and retail management MSc in Tourism and Hospitality Management - 90 ECTS MTHM, Tourism and Hospitality Management - 90 ECTS MSc in Innovation Management - 90 ECTS MINN, Innovation Management - 90 ECTS MSc in Business Management - 90 ECTS MBM, Business Management - 90 ECTS MSc in Marketing - 90 ECTS MM, Marketing - 90 ECTS MSc in Human Resource Management and Organizational Psychology - 90 ECTS MHRM, Human Resource Management and Organizational Psychology - 90 ECTS MSc in Corporate Finance- 90 ECTS MCF, Corporate Finance - 90 ECTS MSc in Information Management - 90 ECTS MIM, Information Management - 90 ECTS MAcc, Accounting and Auditing - 90 ECTS BSc in Business Administration BSc in Business Administration with a minor in Computer Science MSc in Innovation Management - 90 ECTS Semesters: 3 Years: 1 ETCS: 90 Learning Outcomes View Degree title MSc in Innovation Management

Legend Mandatory course on major Teaching language Optional course on major Prerequisites for course

Haustönn/Fall 2023 Introduction to Management and Business Concepts V-700-IMBU ECTS 0 Creative Approaches and Entrepreneurial Mindsets V-702-CREM ECTS 7,5 Innovation and Entrepreneurship: A field of knowledge and practice V-703-INEN ECTS 7,5 Fundamentals in Tourism and Hospitality Management V-704-FTHM ECTS 7,5 Financial Reporting and Accounting Standards I V-705-FIR1 ECTS 7,5 Auditing, Auditing Standards and Ethics in Accounting and Auditing V-706-AUD1 ECTS 7,5 Strategic Management V-712-STJO ECTS 7,5 Organizational Psychology V-715-ORPS ECTS 7,5 Advanced Business Informatics V-725-ABIN ECTS 7,5 Staffing: from recruitment to termination V-730-STRT ECTS 7,5 Labour law V-731-LALA ECTS 3,75 Change management and leadership V-736-CMLE ECTS 7,5 International Marketing V-736-INMA ECTS 7,5 Fundamentals in Accounting and Finance V-737-FAFI ECTS 7,5 Advanced and digital marketing V-738-ADDM ECTS 7,5 Enterprise Architectures V-746-ENAR ECTS 7,5 Internship V-748-INTE ECTS 7,5 International Finance V-767-INTF ECTS 7,5 Corporate Taxation V-772-TAX1 ECTS 7,5 Customer Profitability Management V-776-CPRO ECTS 7,5 Advanced Topics in Emerging Technologies V-795-ATET ECTS 7,5 Performance Management V-830-PEMA ECTS 3,75 Portfolio Management V-862-PORT ECTS 7,5 Equity Analysis V-863-EQUI ECTS 7,5 Master´s Thesis - partial submission V-888-THHL ECTS 15 Research Proposal V-898-REPR ECTS 0 Master´s Thesis V-898-THES ECTS 30 Exchange Studies X-699-EXCH ECTS 30 Vorönn/Spring 2024 Consumer Behavior V-712-COBE ECTS 3,75 Innovation Management V-713-INNM ECTS 7,5 Business Ethics V-714-BETH ECTS 3,75 Entrepreneurship and Innovation in Context V-715-ENIC ECTS 3,75 Business Process Management V-716-BPMA ECTS 7,5 Fixed Income Analysis V-716-FINC ECTS 3,75 Implementation of information systems V-717-IMIS ECTS 3,75 Entrepreneurial Finance V-733-ENTR ECTS 7,5 Branding and Strategic Marketing V-741-BRAN ECTS 7,5 Strategic HRM and Metrics V-745-STRA ECTS 7,5 Business Research Methodology V-746-REME ECTS 7,5 Internship V-748-INTE ECTS 7,5 Cases in corporate finance V-763-COR2 ECTS 7,5 Financial Reporting and Accounting Standards II V-765-FIR2 ECTS 7,5 Year 1. year Semester Spring 2024 Level of course 5. Second cycle, intermediate Type of course Elective Prerequisites V-759-FIR1, Financial Accounting Practice and Standards I Schedule Four lectures pr. week. Lecturer No lecturer found. Content The purpose of the course is to provide students with an extensive knowledge of International Financial Reporting Standards (IFRS) and the Icelandic Financial Statements Act and to develop students’ skills and competences to apply this knowledge. Extensive analysis will be made of the main principles of various IFRS standards as endorsed by the EU and the laws and regulations governing the preparation of financial statements based on the provisions of the Icelandic Financial Statements Act. The following topics and concepts are covered:Presentational demands of IFRS for financial statements, substantive rules with respect to specific topics, including  share-based payments (IFRS 2), earnings per share (IAS 33), leases (IFRS 16), fair value measurement (IFRS 13), related parties (IAS 24), investment properties (IAS 40), Segment reporting (IFRS 8), foreign currency transactions (IAS 21), non-current assets held for sale and discontinued operations (IFRS 5), separate financial statements (IAS 27) and borrowing costs (IAS 23). Learning outcome - Objectives 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) covered in the course.- Be familiar with the Icelandic Financial Statements Act.- Understand the responsibilities in financial reporting.- Understand potential conflicts of interest and ethical issues regarding financial reporting.- Since this course is a continuation of the course „Gerð reikningsskila og staðlar um reikningsskil I“ students are expected to gain a deeper knowledge of some of the contents covered in that course, as well as gaining new and deep knowledge on other matters not covered in the previous course. The ability to apply knowledge to different tasks of financial reporting. 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.-Be able to solve financial reporting issues not otherwisedcovered in class by applying their knowledge to new tasks. The ability to apply knowledge and skills in financial reporting. The student should: - Be able to take part in a professional discussion on financial reporting.- Apply relevant IFRS and/or national rules for different financial reporting issues.- Be able to justify the use of a specific IFRS or national rules for specific reporting issues. Course assessment Four group assignments, each 10.0% and total of 40.0% Participation grade, 5.0%  (based on attending lectures and active participation in class). Final exam 55% Reading material No reading material found. Teaching and learning activities Lectures on theory, explanation of approaches, techniques, exercise sessions and responses to questions from students. The teaching methods rely on the students’ active participation and good preparation before class. Language of instruction Icelandic Applied Derivatives V-766-APDE ECTS 7,5 Consolidated Financial Statements V-767-SARE ECTS 7,5 Business Intelligence and Analytics V-784-REK5 ECTS 7,5 Corporate Law V-802-BULA ECTS 7,5 Tourism Marketing V-840-TOMA ECTS 7,5 Training and Development V-840-TRDE ECTS 3,75 Accounting for derivatives and other financial instruments V-871-AFLE ECTS 7,5 Master´s Thesis - partial submission V-888-THHL ECTS 15 Research Proposal V-898-REPR ECTS 0 Master´s Thesis V-898-THES ECTS 30 Exchange Studies X-699-EXCH ECTS 30