Study Guide

Objective

Students are familiar with various special issues in accounting, such as consolidated accounting, international accounting, corporate valuation and corporate arrangements.

Content

Consolidated Financial Statements
IFRS
Business Valuation
Due diligence
Corporate arrangements, ie fusion, fission etc

Location and time

spring 2024

Materials

PricewaterhouseCoopers (2014) Företagsvärdering - översikt av området baserat på erfarenhet, Studentlitteratur

Bokföringsnämndens anvisning om Upprättande av koncernbokslut, 28.3.2017

IFRS i teori&praktik, Marton, Lundqvist, Pettersson, Sanoma Utbildning, 2018 or later

Other material referred to by the teacher

Teaching methods

Lectures, exercises, written assignments

Employer connections

Guest lectures, project work

Exam schedules

agreed with students on the first course occasion

Student workload

135h
- 35h lectures
- 35h project assignment
- 35h exercises
- 30h studies for exam

Evaluation scale

H-5

Assessment criteria, satisfactory (1)

Basic understanding of consolidated financial statements.


The student knows the principles and standards for international accounting.


Basic understanding of company valuation.



Basic understanding of different types of company restructures.

Assessment criteria, good (3)

Good understanding of of consolidation and ability to perform basic consolidated financial statements.

The student knows the principles for IFRS accounting and can explain the differencies between IFRS and FAS accountingstandards.

Good understanding of company valuation and valuation methods.

Good understanding of different types of company restructures from the accounting point of view.

Assessment criteria, excellent (5)

Excellent knowledge of consolidated financial statements from both a theoretical and a practical point of view.

The student has excellent knowledge of the principles for IFRS accounting and can explain the differencies between IFRS and FAS accountingstandards.

Excellent understanding of company valuation and valuation methods. Knowledge of the due diligence process.

Ability to independently handle different restructures, such as amalgamation, division and share exchanges from the accounting point of view.

Assessment methods and criteria

Exam and approved project work, all parts approved for approved grade.

Assessment criteria, fail (0)

The criteria for grade 1 are not met

Assessment criteria, satisfactory (1-2)

Students understand the concept of company group and can identify group structures
Students know the standards and principles that affect accounting from an international perspective
Students know the basics of business valuation.
Students are familiar with the various corporate arrangements

Assessment criteria, good (3-4)

Students know the criteria when a consolidated financial statement should be prepared, and can settle more easily
consolidated financial statements
Students know the principles when preparing an IFRS financial statement and can explain the difference
between a FAS and IFRS financial statements
Students understand the valuation situation and know some applied valuation methods.
Students can explain the different corporate arrangements from the point of view of accounting

Assessment criteria, excellent (5)

Students can independently prepare consolidated financial statements
Students are well acquainted with the principles when preparing an IFRS financial statement and can on a justified basis
explain the difference between a FAS and IFRS financial statements
Students can perform simple business evaluations and know the process at
due diligence prior to company acquisitions
Students can explain the rules regarding company arrangements. Students can independently
take on various corporate arrangements, such as mergers, demergers, business transfers and share exchanges, i
the business account

Qualifications

Basics of Accounting
Basics of Management Accounting