Financial Accounting and Financial Statement Analysis

Education facts

Code: EFI202

The course focuses on theoretical aspects of the measurement issues that arise in financial statement preparation, including general structures and principles in financial accounting. In the accounting theory section, the aspects are covered from a preparer perspective. In the financial statement analysis section they are covered from a user perspective. In addition, the course covers issues that arise in the regulation of financial accounting, and in the audit of financial statements. In the area of regulation, the course gives an overview of current regulation, why regulation exists and the costs and benefits of regulation. Various regulatory vehicles are discussed, as well as which specific rules Swedish and other companies currently must follow. The accounting theory section focuses on underlying principles and structures and how these principles are reflected in a number of current accounting standards. Financial statement analysis covers how users of financial statements are affected by firms’ accounting policy choices as well as how these choices are reflected in actual financial statements. Financial statement analysis also includes models for business valuation and how financial statements can be used in such models. An area where accounting theory is reflected in specific standards, and that is in particular focus in the course, is group accounting. In this section of the course, students learn the principles and conceptual ideas behind different group accounting methods. There are also technical aspects, where students obtain insights into the preparation of consolidated financial statements. The course includes elements that will strengthen students’ generic competences. Analytical skills are acquired in solving theoretical and practical assignments. Oral and written communication skills, as well as training in finding information, are acquired via the submission of written reports combined with oral presentations and discussions in seminar groups.

Entry requirements

Admission to the course requires knowledge equivalent to basic courses in economics(30 credits), business administration (30 credits) and statistics (15 credits), i.e. a total of 75 credits of which at least 60 credits must be completed.

Education offerings

Each offering has its own dates and conditions. Closed offerings are retained as history and do not mean that a new application is open.

• Financial Accounting and Financial Statement Analysis

  University of Gothenburg

  Start date: 20 February 2026

  End date: 25 March 2026

  Pace of study: 100 %