The purpose of the module is to give the student a deeper insight into the process of preparing financial statements and reports in compliance with Financial Reporting Standards.
During the module the student will become able to critically evaluate and discriminate among alternative methodologies, identify key concepts, assumptions and conventions underlying the preparation of financial reports. The purpose is to support the student’s ability to complete financial evaluations and offer critical and professional contributions in debates about contemporary accounting issues and controversies.
The objective is that the student after the module possesses the necessary knowledge on:
The objective is that the student after the module possesses the necessary skills in:
The objective is that the student after the module possesses the necessary competences in:
For information see § 17.
|Name of exam||Financial Accounting|
|Type of exam|
Written or oral examIndividual examination.
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||The criteria of assessment are stated in the Examination Policies and Procedures|
|Danish title||Eksternt regnskab|
|Language of instruction||English|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Economics and Business Administration|
|Department||AAU Business School|
|Faculty||Faculty of Social Sciences and Humanities|