This module is a continuation for the module of Financial Accounting I, advancing the students knowledge on the topics of financial accounting and the methods of analysing the data and preparing financial statements. It provides additional insights to the various topics related to assets, liabilities and equity, as well as changes in accounting policies and estimates, among the many others.
The module also provides the student with knowledge of business combinations and consolidated financial statements, and increases the student´s skills in applying different concepts and techniques for financial reporting.
The module gives the basis of how to identify and analyse the problems in consolidated accounting, the impact of different theoretical frameworks on the design and structure of consolidated financial statements, and to account for the differences between international and Danish regulations in preparing consolidated financial statements.
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 2|
|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||Ekstern rapportering 2|
|Language of instruction||Danish|
|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|