•   Special Aspects of Financial Management FEK22VEF03-3001 06.01.2025-16.03.2025  5 credits  (FEK22D-V) +-
    Competence objectives of the study unit
    Students
    -are familiar with various special issues in accounting
    -understand the concept of consolidated accounting and international accounting
    -know the methods of corporate valuation
    -realizes the importance of sustainability review in business valuation
    -understand the concept of corporate arrangements
    Prerequisites
    FInancial Accounting and taxation 15 ects
    Content of the study unit
    -consolidated financial statements
    -IFRS
    -methods for company valuation
    -due diligence
    -coroprate arrangements
    Assessment criteria
    Failed (0)
    Does not meet the assessment criteria for steps 1 on the grading scale
    Assessment criteria – satisfactory (1-2)
    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.

    Students understand the importance of sustainability review in connection with the business evaluation process.
    Assessment criteria – good (3-4)
    Students have a good understanding of consolidation and ability to perform basic consolidated financial statements.

    The student knows the principles for IFRS accounting and can explain the difference's between IFRS and FAS accounting standards.

    Good understanding of company valuation and valuation methods.

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

    Students can find ways to identify whether there is something in the company's strategy and operations from a sustainability point of view that can affect the value of the company.
    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 differences between IFRS and FAS accounting standards.



    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.

    Students can independently find ways to identify whether there is something in the company's strategy and operations from a sustainability point of view that can affect the value of the company.
    Name of lecturer(s)

    Jörgen Strid

    Learning material

    See Moodle

    Learning methods

    Lectures, exercises, written assignments

    Objects, timing and methods of assessment

    The exam and approved project work, all parts approved for a passing grade.

    Teaching language

    Swedish

    Timing

    06.01.2025 - 16.03.2025

    Enrollment date range

    15.06.2024 - 06.01.2025

    Group(s)
    • FEK22D-V
    Responsible unit

    Faculty of Business

    Small group(s)
    • FEK22-E (Size: 40.
    Teachers and responsibilities

    Jörgen Strid, Cilla Salo

    Degree Programme(s)

    Degree Programme in Business Administration

    RDI share

    0.00 credits

    Share of online studies

    0.00 credits

    Assessment scale

    H-5

    Practical training and working life co-operation

    Guest lectures, project work

    Exam dates and retake possibilities

    Agreed with the student at the first course session

    Timing and attendance

    spring 2025

    Student's schedule and workload

    135 h of which;
    60 hours of campus based teaching
    30h project work
    30 h exercises
    15 h of preparation and exam

    Assessment criteria
    Failed (0)

    Does not meet the assessment criteria for steps 1 on the grading scale

    Assessment criteria – satisfactory (1-2)

    Students;
    understands the concept of a concern and can identify its structures
    Students know the standards and principles that affect accounting from an
    international perspective
    Students know the basics of business valuation.
    Students know the various company arrangements

    Assessment criteria – good (3-4)

    Students know the criteria for when a group financial statement should be prepared, and can prepare basic
    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 aspect of valuation and know some applied valuation methods.
    Students can explain the various business arrangements from an accounting point of view

    Assessment criteria – excellent (5)

    Students can prepare consolidated financial statements independently
    Students are well aware of the principles when preparing an IFRS financial statement and are able to explain the difference between a FAS and IFRS financial statements in a justified way
    Students can perform basic company valuations and know the process at
    due diligence before an acquisitions
    Students can explain the rules around business arrangements.
    Students can independently reflect on and choose among different corporate arrangements in the business report.