Knowledge

The student...

is familiar with the responsibility to develop and present the annual report
has knowledge about key standards for the preparation of the annual report
has knowledge of the ethical questions in accounting, including the borderline to manipulation of accounts
can describe demands to the most central notes to the accounts and the annual report
are familiar with the process before complete of an annual report and be active contributor in an accounting academic environment.

Skills

The student...

calculate and measure all the main items in the income and loss statement and the balance sheet and specification of the annual financial statements
apply the knowledge on practical accounting issues and its impact on the profit and loss and balance sheet
making the consolidated company
can acquire up-to-date knowledge within the above knowledge and skill areas

General competence

The student...

can onvey the central subject material through the relevant forms of expression
can exchange views and experiences with other professionals and help to develop good practice.

Subject description 6090

Annual Report and Accountants GAAP