Corporate Reporting

Faculteit Economie en Bedrijfskunde
Jaar 2021/22
Vakcode EBM219A05
Vaknaam Corporate Reporting
Niveau(s) master
Voertaal Engels
Periode semester II b
ECTS 5

Uitgebreide vaknaam Corporate Reporting
Leerdoelen 1. Summarize the main theoretical concepts underlying corporate reporting practices.
2. Appraise the main rules, regulations and standards that govern international financial reporting practices.
3. Appraise the main rules, regulations and standards that govern the international non-financial reporting practices.
4. Compare and contrast the main institutions that influence the development of the international reporting environment.
5. Write an opinion about non-financial reporting practices using contemporary scientific research.
Omschrijving The course provides an overview of the theory and practice regarding voluntary and mandatory disclosure of financial and non-financial information by companies. Corporate reporting standards and practices, institutional reporting settings and contemporary reporting theories will be presented and discussed.
Uren per week 4
Onderwijsvorm gecombineerde hoor-/werkcolleges, practica
Toetsvorm -groepsopdracht,  -schriftelijk tentamen (open vragen)
(The exact assessment method is part of a research in teaching innovation as part of the faculty's Teaching Innovation Grant.)
Vaksoort master
Coördinator dr. T.A. Marra
Verplichte literatuur
Titel Auteur ISBN Prijs
Academic papers
Entreevoorwaarden
Opmerkingen Coordinator: Dr. T.A. Marra, e-mail t.a.marra@rug.nl, phone +31(0)50 36 33 535
Opgenomen in
Opleiding Jaar Periode Type
MSc Accountancy & Controlling/A&C  (Accountancy) 1 semester II b verplicht