Regnskap - teori, praksis og analyse 3MØS230
Pensum for studieåret
Obligatorisk litteratur
Penman, S.H. (2011). Accounting for value. New York: Columbia University Press.
Baksaas, K. M. & Stenheim, T. (2015). Regnskapsteori. Oslo: Cappelen Damm.
Jones, S.
(2015). The Routledge companion to financial accounting theory. London: Routledge.
Petersen, C.V., Plenborg, T. & Kinserdal,
F. (2017). Financial statement analysis: valuation – credit analysis – performance evaluation. Bergen: Fagbokforlaget.
IASB (2018). Conceptual framework for financial reporting. London, IFRS Foundation.
Legges i Canvas
IASB (2015). IFRS for SMEs. London, IFRS Foundation Publications Department. Part A+B Norsk RegnskapsStiftelse. NRS 8 God regnskapsskikk for små foretak.
http://wpstatic.idium.no/www.regnskapsstiftelsen.no/2014/11/NRS-8-God-regnskapsskikk-for-små-foretak-2014-januar.pdf
Norsk RegnskapsStiftelse. NRS 16 Årsberetning. Legges i Canvas Lov om årsregnskap (Regnskapsloven)
https://lovdata.no/dokument/NL/lov/1998-07-17-56
NOU 2015:10 Lov om regnskapsplikt. Oslo, Departementenes sikkerhets- og serviceorganisasjon.
https://www.regjeringen.no/no/dokumenter/nou-2015-10/id2425387/
For høringsuttalelsene se:
https://www.regjeringen.no/no/dokumenter/horing---regnskapslovutvalgets-utredning-om-ny-lov-om-regnskapsplikt/id2438107
DIRECTIVE 2013/34/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 June 2013 on the annual financial statements, consolidated financial statements
and related reports of certain types of undertakings, amending Directive
2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC.
http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32013L0034 Eilifsen, Aa, W.F. Messier Jr., S.M. Glover & D.F. Prawitt (2014). Chapter 4/Risk Assessment. Auditing & Assurance Services, Third International Edition.
McGraw-Hill Education. Legges i Canvas
American Accounting Association’s (AAA’s) Financial Accounting Standards
Committee (FASC). (2011, May 27). Conceptual Issues in Financial Reporting. American Accounting Association. Legges i Canvas
Brief, R.P. (1976). Omtale av Theory of Accounting Measurement av Yuji Ijiri (1975).
Sarasota, FL, USA: American Accounting Association. Legges i Canvas
Lundesgaard, J. (2016a). Noen perspektiver på finansiell rapportering. Notat utarbeidet for emnet våren 2016. Avsnittene 1, 2 og 4. Legges i Canvas
Lundesgaard, J. (2016b). Ny regnskapslov uten
sammenstillingsprinsippet. Samfunnsøkonomen, nr. 4 2016 21–28. Legges i Canvas Whittington, G. (2008). Fair Value and the IASB/FASB Conceptual Framework Project:
An Alternative View. Abacus, Vol. 33, No. 2, pp. 139–168. Legges i Canvas
Bernhoft, A.-K. (2016). Forslag til ny regnskapslov. Magma, 2016/1 32–36. Legges i
Canvas
Hove, B.T. & T. Stenheim (2015). Forslaget til ny regnskapslov. Revisjon og Regnskap, Nr. 6 2015 24–40. Legges i Canvas
Stenheim, T. & H.R. Schwencke (2015). Forslaget til ny regnskapslov. Nordisk Tidsskrift for Selskabsret, 2015:3 26–32. Legges i Canvas
Baksaas, K.M. & T. Stenheim (2017). Resultat- eller balanseorienterte regnskaper. Magma, 2017/1 12–13. Legges i Canvas
Biondi, Y. (2011). The Pure Logic of Accounting: A Critique of the Fair
Value Revolution. Accounting, Economics and Law, 1 (1) 1–46. Legges i Canvas
Dichev, I.D. (2008). On the Balance Sheet-Based Model of Financial Reporting. Accounting Horizons, 22 (4) 453–470. Legges i Canvas Dichev, I.D. & V.W. Tang (2008). Matching
and the Changing Properties of Accounting Earnings over the Last 40 Years. The Accounting Review, 83 (6) 1425–1460. Legges i Canvas
Dichev, I.D. & V.W. Tang
(2009). Earnings volatility and earnings predictability. Journal of Accounting and Economics, 47 160–181. Legges i Canvas
Kvifte, S.S. (2012). Hva er egentlig inntekt? – IASB og FASB gjør retrett. Praktisk økonomi og finans, nr. 1 2012. Legges i Canvas
Laux, C & C. Leuz (2009).
The crisis of fair value accounting: Making sense of the recent debate. CFS WP No.
2009/09. Center for Financial Studies (CFS), Goethe University Frankfurt. Legges i
Canvas
Lundesgaard, J. (2012). Kritikken av IFRS. Revisjon og Regnskap, Nr. 3 2012 26–30.
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Lundesgaard, J. (2011). “Auditing is Driven by Moral Hazard Concerns.” In
J. Jaworski, Ekonomiczne i spoleczno-polityczne problemy wspolczesnej gospodarki (Economic and Socialpolitical Problems in Contemporary Economies). Scientific anthology, volume 9/2011
in the Scientific Work Series of Gdansk School of Banking, 255–268. Legges i Canvas Stenheim, T. & L. Blakstad (2012). Regnskapsmanipulering – definisjon, forutsetninger og incentiver. Praktisk økonomi og finans, 29(2), 57–69. Legges i Canvas
Jiang, G. & Penman, S. (2013). A
fundamentalist perspective on accounting and implications for accounting research. China Journal of Accounting Research, Vol. 6 233-245. Legges i Canvas
Lundesgaard, J. (2013). Finansregnskapet og verdiskapningen for eiere. Beta/Scandinavian Journal of Business Research 27 (2) 144-154.
https://brage.bibsys.no/xmlui/bitstream/handle/11250/134667/2/jon%20finansregnskapet.pdf Legges i Canvas
Lundesgaard, J. (2012a). Penman: Bruken av finansregnskapet og en IFRS-kritikk. Magma 15 (2) 42-50. Legges i Canvas
Lundesgaard, J. (2012b). RIV and the normative problem in financial accounting.
Manuskript datert sept. 2012 presentert på flere forskningssamlinger nasjonalt og
internasjonalt. Legges i Canvas Adams, C. A. (2004).
The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing & Accountability Journal, 17(5), 731-757. Legges i Canvas
Deegan, C., Rankin, M., & Voght, P. (2000). Firms`disclosure reactions to
major social incidents: Australian evidence. Accounting Forum, 24(1), 101-130. Legges i Canvas
Fallan, E., & Fallan, L.
(2009). Voluntarism versus regulation: lessons from public disclosure of environmental performance information in Norwegian companies. Journal of Accounting & Organizational Change, 5(4), 472-489.
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Fallan, E., & Fallan, L. (2017). Er regnskapsreguleringer avgjørende for kvaliteten på miljøinformasjon i årsrapporten? Kapittel i T. Busch, J.O. Olaussen og I.J. Pettersen (red.) Bred og spiss! NTNU Handelshøyskolen 50 år: En vitenskapelig jubileumsantologi.
Fagbokforlaget. Legges i Canvas Patten, D. M. (2005).
The accuracy of financial report projections of future environmental capital expenditures:
a research note. Accounting, Organizations & Society, 30(5), 457-468. Legges i Canvas Vormedal, I., & Ruud, A. (2009). Sustainability Reporting in Norway –
an Assessment of Performance in the Context of Legal Demands and Socio-Political Drivers. Business Strategy and the Environment, 18, 207-222. Legges i Canvas
Williams, S. M., & Pei, C.-A. H. W.
(1999). Corporate Social Disclosures by Listed Companies on Their Web Sites: An International Comparison. The International Journal of Accounting, 34(3), 389-419.
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Gjesdal, F. (1981). Accounting for stewardship. Journal of Accounting Research, 19(1), 208-231. Legges i Canvas
Birnberg, J.G. (1980).
The role of accounting in financial disclosure. Accounting, organization and society, 5(1), 71-80. Legges i Canvas
Ijiri, Y. (1975). Theory of accounting measurement. Studies in accounting research # 10. American Accounting Association. Legges i Canvas
Marzo, G. (2014). Commentary on “Accounting for Value” by
Stephen Penman. Accounting, Economics and Law: A Convivium, 4 (2) 139–164. Legges
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