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FÖ0460

Hållbarhetsrapportering och finansiell redovisning

Information från kursledaren

A warm welcome to the Swedish University of Agricultural Sciences and the course Sustainability and Financial reporting!

Below, you will find general information about the student account, registration for the course and other practical information.

The student account

You will need your student account to access e.g. your e-mail, Ladok and Canvas. For information regarding how to create your student account, follow this link: https://student.slu.se/en/study-support/it-support/support/new-student---start/

Registration for the course

Self-registration for the course is done in Ladok between 2022-08-15 and 2022-08-29. Remember that you must be admitted and registered in Ladok to be able take the course. Having access to Canvas does not mean you are registered in the course and without registration, you are risking losing your place in the course. If you have been admitted to the course with conditions, you need to send your credit list to the course leader who will review it and decide if you can register. Do this as soon as possible as reviewing credits may take a few days due to the course start.

Educational support

If you are entitled extra educational support, please inform the course leader at the start of the course so that special arrangements can be made.

For educational support for an exam, see instructions in the exam registration in Ladok Student. You need to register for alternative exam arrangements no later than 15 workings days prior to the examination day. More information here: https://student.slu.se/en/study-support/study-support/funka/.

Discontinuation of a course

If you want to discontinue the course, you should immediately notify the educational administrators at econ-edu@slu.se, who in turn will inform the course leader and register a non-completion of the course in Ladok after your approval. You are also able to register an early non-completion of the course (within three weeks after course start) in Ladok yourself.

Exams

You need to register for exams in Ladok. The registration closes 10 workings days prior to the exam. You can find your anonymity code in Ladok Student. It's not possible to register for the exam after the deadline has passed.

On Wednesdays between 12:30-14:30 we have an exam hand out at the department (Ulls hus, 4th floor). Please remember to bring your ID-card.

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Do not hesitate to contact us at econ-edu@slu.se if you have any questions!

Kind regards,

The educational administrators

Kursvärdering

Kursvärderingen är ännu inte aktiverad

Kursvärderingen är öppen mellan 2022-10-24 och 2022-11-14

Andra kursvärderingar för FÖ0460

Läsåret 2022/2023

Hållbarhetsrapportering och finansiell redovisning (FÖ0460-M1154)

2022-08-29 - 2022-10-31

Läsåret 2021/2022

Hållbarhetsrapportering och finansiell redovisning (FÖ0460-10241)

2021-08-30 - 2021-11-01

Läsåret 2021/2022

Hållbarhetsrapportering och finansiell redovisning (FÖ0460-M1241)

2021-08-30 - 2021-11-01

Läsåret 2020/2021

Hållbarhetsrapportering och finansiell redovisning (FÖ0460-10199)

2020-08-31 - 2020-11-01

Läsåret 2019/2020

Hållbarhetsrapportering och finansiell redovisning (FÖ0460-10183)

2019-09-02 - 2019-10-31

Kursplan

FÖ0460 Hållbarhetsrapportering och finansiell redovisning, 15,0 Hp

Sustainability and Financial reporting

Ämnen

Företagsekonomi

Utbildningens nivå

Avancerad nivå

Moduler

Benämning Hp Kod
Hållbarhetsrapportering och teori 10,0 0302
Redovisning för lantbruks- och skogsföretag 5,0 0303

Fördjupning

Avancerad nivå, har endast kurs/er på grundnivå som förkunskapskrav(A1N)

Betygsskala

5 / 4 / 3 / U Kraven för kursens olika betygsgrader framgår av betygskriterier, som redovisas i bilaga till kursplanen. Aktuell information om betygskriterier ska finnas tillgänglig senast vid kursstart.

Språk

Engelska

Övriga upplysningar

  • Rätten att delta i undervisning och/eller handledning gäller endast det kurstillfälle som studenten blivit antagen till och registrerad på.
  • Om det finns särskilda skäl, har studenten rätt att delta i moment som kräver obligatorisk närvaro vid ett senare kurstillfälle. Mer information finns i utbildningens regelsamling.

Ansvarig institution/motsvarande

Institutionen för Ekonomi

Betygskriterier

The grade is determined based on the term paper, Q/A, case assignments and final exam as follows:

Financial reporting 5 HP

Presentation during:

Content

Points

Q/A

Seminar 1

5

Case

Seminar 4a

Farm bookkeeping

5

Case

Seminar 4a

Forest fair value

5

Term paper

Term paper seminar

10

Exam

Written exam

25

Total points

50

Sustainability reporting 10 HP

Q/A

Seminar 2

5

Case

Seminar 2

Circularity

9

Q/A

Seminar 3

5

Case

Seminar 3

Sustainability reporting

8

Q/A

Seminar 4b

5

Q/A

Seminar 5

5

Case

Seminar 5

Externalities

8

Q/A and exercises

Seminar 6

Carbon accounting

5

Exam

Written exam

50

Total points

100

*Upload deadline the end of the day before the seminars in schedule.

Total points for full course 15 (HP) is 150 points

Grading Scale: Financial reporting segment 5 HP

U Fail below 25 points

3 Pass 25-32 points

4 Pass with credit 33 - 39 points

5 Pass with distinction 40-50 points

Grading Scale: Sustainability segment 10 HP

U Fail below 50 points

3 Pass 50-65 points

4 Pass with credit 66-79 points

5 Pass with distinction 80-100 points

Combined grading scale 5+10 HP for the whole course (both segments must be passed)

3 Pass 75-97 points

4 Pass with credit 98-119 points

5 Pass with distinction 120-150 points

Grading criteria

For sustainability reporting and theory 10 HP:

Stakeholder impact

Current issues

Internal & external reporting needs

Extra

Critically reflect upon and discuss the entity's stakeholder impact, using suitable theories.

Critically reflect upon and discuss the current issues in practice, using relevant terms.

Show a developed understanding of internal reporting and external reporting needs, through critically reflect upon and discuss these processes, using relevant theories.

Pass

Assess the entity's stakeholder impact.

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.

Disclosures

Implementation

Compare & contrast

Economic & social perspective

Extra

Critically reflect upon and show a developed understanding of sustainability reporting disclosures.

Critically analyze, discuss and compare different practical implementations of sustainability reporting demands in management control systems, using relevant theories.

Critically reflect upon and discuss similarities and differences between financial reporting and sustainability reporting, using relevant terms.

Be able to analyze and discuss accounting

from a broader economic and social perspective.

Pass

Analyze sustainability reporting disclosures.

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.

Requirements for a grade 3: 'Pass' on all seven grading criteria.

Requirements for a grade 4: 'Pass' on all seven grading criteria, plus three of the 'Extra'-criteria.

Requirements for a grade 5: 'Pass' on all seven grading criteria, plus five of the 'Extra'-criteria.

For Agriculture and forest accounting 5 Cr

Analyzing financial statements

Accounts & financial reporting

Current issues

Internal & external reporting needs

Extra

Critically reflect upon and show a developed understanding of the process of analyzing financial statement.

Be able to analyze the interrelatedness of accounts within financial reporting, using suitable theoretical tools.

Critically reflect upon and discuss the current issues in practice, using relevant terms.

Show a developed understanding of internal reporting and external reporting needs, critically reflect upon and discuss these processes, using relevant theories.

Pass

Conduct advanced analysis of financial statements.

Illustrate the interrelatedness of accounts within financial reporting and synthesize 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.

Requirements for a grade 3: 'Pass' on all four grading criteria.

Requirements for a grade 4: 'Pass' on all four grading criteria, plus two of the 'Extra'-criteria.

Requirements for a grade 5: 'Pass' on all four grading criteria, plus three of the 'Extra'-criteria.

Litteraturlista

Course literature consists of a number of articles and documents provided to students throughout the course. If you wish to have earlier access to these please contact Arne Fagerström at arne.fagerstrom@gmail.com.

Kursfakta

Kursen ges som en fristående kurs: Ja Kursavgift: Studieavgift, endast för medborgare utanför EU, EES, och Schweiz: 26165 SEK Nivå: Avancerad nivå
Ämne: Företagsekonomi
Kurskod: FÖ0460 Anmälningskod: SLU-10154 Plats: Uppsala Distanskurs: Nej Undervisningsspråk: Engelska Ansvarig avdelning: Institutionen för Ekonomi Studietakt: 100%