Sustainability and Financial reporting
Additional course evaluations for FÖ0460
Academic year 2020/2021Sustainability and Financial reporting (FÖ0460-10199) 2020-08-31 - 2020-11-01
Academic year 2019/2020Sustainability and Financial reporting (FÖ0460-10183) 2019-09-02 - 2019-10-31
FÖ0460 Sustainability and Financial reporting, 15.0 CreditsHållbarhetsrapportering och finansiell redovisning
Education cycleSecond cycle
|Sustainability reporting and theory||10.00||1002|
|Agricultural and forest accounting||5.00||1003|
Advanced study in the main fieldSecond cycle, only first-cycle courses as entry requirements(A1N)
Prior knowledgeKnowledge equivalent to 180 credits, of which 90 credits in business administration, and of these at least 30 credits in managerial and financial control. English 6 from upper secondary school.
ObjectivesThe purpose of this course is to facilitate students in gaining a deeper knowledge of both sustainability reporting and financial reporting.
At the conclusion of this course, students should demonstrate that they are able to:
- Analyze sustainability reporting disclosures.
- Assess the entity’s stakeholder impact.
- Propose solutions for practical implementation of sustainability reporting demands in management control systems.
- Compare and contrast financial reporting and sustainability reporting.
- Examine accounting from a broader economic and social perspective.
- Conduct advanced analysis of financial statements
- Illustrate the interrelatedness of accounts within financial reporting and synthesise the logics of accounting principles.
- Develop critical analysis skills in applying theoretical knowledge to current issues in practice.
- Compare internal reporting and external reporting needs, demonstrating the links between internal and external reporting.
ContentThis course consists of two segments: sustainability reporting and financial reporting. The sustainability reporting segment will be conducted first, with a focus on both the history and practical application of sustainability reporting and regulations, as well its theoretical grounding. The financial reporting segment will be conducted second, with a focus on the history and logic of accounting principles as well as the preparation and analysis of financial statements. The focus will be on International Financial Reporting Standards (IFRS’s) that aid in valuation particular to agriculture, forestry and resources. Further emphasis will be placed on analysis of financial statements from an external investing perspective. Connections will be drawn between sustainability and financial reporting on a theoretical level.
The course will be conducted utilizing lectures, seminars, and self study.
Formats and requirements for examinationApproved examination, approved assignments and approved participation in compulsory components.
- If the student fails a test, the examiner may give the student a supplementary assignment, provided this is possible and there is reason to do so.
- If the student has been granted special educational support because of a disability, the examiner has the right to offer the student an adapted test, or provide an alternative assessment.
- If changes are made to this course syllabus, or if the course is closed, SLU shall decide on transitional rules for examination of students admitted under this syllabus but who have not yet passed the course.
- For the examination of a degree project (independent project), the examiner may also allow the student to add supplemental information after the deadline. For more information on this, please refer to the regulations for education at Bachelor's and Master's level.
- The right to take part in teaching and/or supervision only applies to the course date to which the student has been admitted and registered on.
- If there are special reasons, the student may take part in course components that require compulsory attendance at a later date. For more information on this, please refer to the regulations for education at Bachelor's and Master's level.
Additional information- The right to take part in teaching and/or supervision only applies to the course date to which the student has been admitted and registered on.
- If there are special reasons, the student may take part in course components that require compulsory attendance at a later date. For more information on this, please refer to the regulations for education at Bachelor’s and Master’s level.