Course syllabus

Course overview

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.

Please read the study guide to prepare for the course (available upon registration).

Course Coordinator: Jan Marton and Lana Sabelfeld

Student Course Representatives: Andrei Dusa and Frida Silverdahl

Course Administration: Heléne Larsson, Måns Ramberg and Lisa Sutton ep@handels.gu.se

Course details

EFI202 is part of the Bachelor’s Programme in Business and Economics during semester 4 for students majoring in finacial economics. It is also offered as a freestanding course and is open to exchange students.

Course dates: 21 February to 26 March 2025.

Course registration in Ladok opens on 14 February. Registration is required for programme students and students on freestanding course. Please register for the course as soon as possible.  

Study guide EFI202 (available upon registration)

Syllabus EFI202

Reading list EFI202

Schedule EFI202 (preliminary until 14 days prior to course start)

Assessment

The learning outcomes of the course are assessed through a group case study and an exam.

Exam dates

Please note: You must register (sign-up) on Ladok for each exam you intend to take. The registration deadline is 10 days prior to each exam date. You can find information regarding start time and location of the exam under the tab Examinations (Examinationstillfällen) on Ladok.  

The Student Portal has comprehensive information about exams in the university's examination halls. Please note that you, as a student, are responsible for complying with the rules for written examinations at the University of Gothenburg. It is therefore important that you read through this information well before your exam.