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Accounting Theory, 7.5 credits
Redovisningsteori, 7.5 hp
722G72
Main field of study
Business AdministrationCourse level
First cycleCourse type
Programme courseExaminer
Nandita MishraCourse coordinator
Nandita MishraDirector of studies or equivalent
Svjetlana Pantic DragisicECV = Elective / Compulsory / Voluntary
| Course offered for | Semester | Weeks | Language | Campus | ECV | |
|---|---|---|---|---|---|---|
| F7YEE | Business and Economics Programme - International - English (Business Administration) | 6 (Spring 2027) | 202709-202713 | Swedish | Linköping, Valla | E |
| F7YEF | Business and Economics Programme - International - French (Business Administration) | 6 (Spring 2027) | 202709-202713 | Swedish | Linköping, Valla | E |
| F7YET | Business and Economics Programme - International - German (Business Administration) | 6 (Spring 2027) | 202709-202713 | Swedish | Linköping, Valla | E |
| F7YES | Business and Economics Programme - International - Spanish (Business Administration) | 6 (Spring 2027) | 202709-202713 | Swedish | Linköping, Valla | E |
| F7YEK | Business and Economics Programme (Business Administration) | 6 (Spring 2027) | 202709-202713 | 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 - International - Spanish
- Business and Economics Programme - International - German
- Business and Economics Programme - International - English
- Business and Economics Programme
Entry requirements
General entry requirements for undergraduate studies and Social Studies and English and Mathematics corresponding to the level in Swedish upper secondary education (Samhällskunskap 1b or 1a1 and 1a2 or Samhällskunskap nivå 1b or nivå 1a1 and 1a2, Engelska 6 or Engelska nivå 2 and Matematik 3b/3c or Matematik C or Matematik fortsättning nivå 1b or Matematik fortsättning nivå 1c).
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 |
| UPG2 | Written assignment | 3.5 credits | U, G, VG |
Books
Runesson, Emmeli, Samani, Niuosha, Marton, Jan, (2022) Financial accounting theory : an accounting quality approach. 2nd edition Lund : Studentlitteratur, 2022
ISBN: 9789144153292
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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