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FÖ0460

Sustainability and Financial reporting

Additional course evaluations for FÖ0460

Academic year 2020/2021

Sustainability and Financial reporting (FÖ0460-10199) 2020-08-31 - 2020-11-01

Academic year 2019/2020

Sustainability and Financial reporting (FÖ0460-10183) 2019-09-02 - 2019-10-31

FÖ0460 Sustainability and Financial reporting, 15.0 Credits

Hållbarhetsrapportering och finansiell redovisning

Syllabus approved

2018-11-26

Subjects

Business Administration

Education cycle

Second cycle

Modules

Title Credits Code
Sustainability reporting and theory 10.00 1002
Agricultural and forest accounting 5.00 1003

Advanced study in the main field

Second cycle, only first-cycle courses as entry requirements(A1N)

Grading scale

5:Pass with Distinction, 4:Pass with Credit, 3:Pass, U:Fail The requirements for attaining different grades are described in the course assessment criteria which are contained in a supplement to the course syllabus. Current information on assessment criteria shall be made available at the start of the course.

Language

English

Prior knowledge

Knowledge 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.

Objectives

The 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.

Content

This 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 examination

Approved 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.

Other 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.

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.

Responsible department

Department of Economics

Further information

Determined by: Programnämnden för utbildning inom naturresurser och jordbruk (PN - NJ)
There are no Grading criteria posted for this course

Course facts

The course is offered as an independent course: Yes The course is offered as a programme course: Environmental Economics and Management - Master´s Programme Tuition fee: Tuition fee only for non-EU/EEA/Switzerland citizens: 26165 SEK Cycle: Second cycle
Subject: Business Administration
Course code: FÖ0460 Application code: SLU-10241 Location: Uppsala Distance course: No Language: English Responsible department: Department of Economics Pace: 100%