Financial Accounting B

The course has two modules, Concepts and Rules, and Applications. The first module covers valuation rules used in Swedish financial statements, the definition of corporate groups, and the rules for their accounting. The module also covers deferred taxes and how they can be reported in the financial statements. It also covers different forms of financing. Focus is on the annual financial statement with regard to valuation rules and aspects relating to the interpretation of the annual financial statement. The second module focuses on aspects relating to the valuations of assets and liabilities in connection with the annual financial statement.