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Accounting Theory, 7.5 credits
Redovisningsteori, 7.5 hp
722G72
Main field of study
Business AdministrationCourse level
First cycleCourse type
Single subject and programme courseExaminer
Pernilla BrobergCourse coordinator
Torbjörn TagessonDirector of studies or equivalent
Svjetlana Pantic Dragisic, Pernilla BrobergECV = Elective / Compulsory / Voluntary
| Course offered for | Semester | Weeks | Language | Campus | ECV | |
|---|---|---|---|---|---|---|
| F7YEE | Business and Economics Programme - International - English (Business) | 6 (Spring 2022) | 202204-202208 | Swedish | Linköping, Valla | E |
| F7YEF | Business and Economics Programme - International - French (Business) | 6 (Spring 2022) | 202204-202208 | Swedish | Linköping, Valla | E |
| F7YET | Business and Economics Programme - International - German (Business) | 6 (Spring 2022) | 202204-202208 | Swedish | Linköping, Valla | E |
| F7YES | Business and Economics Programme - International - Spanish (Business) | 6 (Spring 2022) | 202204-202208 | Swedish | Linköping, Valla | E |
| F7YEK | Business and Economics Programme (Business Administration) | 6 (Spring 2022) | 202204-202208 | Swedish | Linköping, Valla | E |
Main field of study
Business AdministrationCourse level
First cycleAdvancement level
G1NCourse offered for
- Business and Economics Programme - International - French
- Business and Economics Programme
- Business and Economics Programme - International - Spanish
- Business and Economics Programme - International - German
- Business and Economics Programme - International - English
Entry requirements
General entry requirements for undergraduate studies
and
Mathematics and Social Studies corresponding to the level in Swedish upper secondary education (Matematik 3b/3c and Samhällskunskap 1b/(1a1 and 1a2)
and
English corresponding to the level of English in Swedish upper secondary education (Engelska 6)
Grades
Three-grade scale, U, G, VGDepartment
Institutionen för ekonomisk och industriell utveckling| Code | Name | Scope | Grading scale |
|---|---|---|---|
| EXA2 | Written examination | 4 credits | U, G, VG |
| UPG1 | Written assignment | 3.5 credits | U, G, VG |
Books
Edvardsson, Sune, (2017) K3 i praktiken : PwC:s handbok vid tillämpning av K3. Tredje reviderade och utökade upplagan [Lund] : Studentlitteratur, [2017]
ISBN: 9789144115863
Runesson, Emmeli, Samani, Niuosha, Marton, Jan, (2018) Financial accounting theory : an accounting quality approach 1st edition Lund : Studentlitteratur, 2018
ISBN: 9789144120591
Articles
Other
Bokföringsnämndens vägledning Årsredovisning i mindre aktiebolag (K2) (www.bfn.se)
Bokföringsnämndens vägledning Årsredovisning och koncernredovisning (K3) (www.bfn.se)
IFRS - tillgängligt på FAR online (via LiUs bibliotek)
Rådet för kommunal redovisning (2011) Konceptuellt ramverk för finansiell rapportering i kommuner och landsting, Rådet för finansiell rapportering (www.rkr.se)
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