722G95 · 7 credits · Basic level (G1N) · Företagsekonomi
Financial Accounting - Standards and Regulations
Active · next start HT 2026
81%
passed the latest ordinary exam
EXA1 · 21 Jan 2026 · 187 students
52%
passed the ordinary exams, all sittings over the last 5 years
EXA1 · 848 students
Unusually easy in 2025/26
81% passed the ordinary exam in 2025/26 (187 students), against 43% on average in earlier years (661 students).
Part of 1 programme
Exam
EXA1 Written Examination
- VG
- G
- U
Ordinary exams
52% passed · 848 students
- 81%187
- 36%152
- 49%179
- 24%167
- 64%163
Re-exams
51% passed · 644 students
- 64%14
- 73%49
- 22%27
- 17%47
- 61%102
- 85%39
- 61%94
- 46%71
- 42%110
- 15%34
- 58%57
- Pass the re-exam: 51% (644 students), compared with 52% (848 students) on the ordinary exam
- Get VG: 15% (1,492 students)
Show small sittings (1)
Sittings with fewer than 5 students, often credit transfers or special sittings. They are not part of any figure on this page.
- 25%4
About the course
Aim
On completion of the course, the student should be able to:
- describe and explain current standard-setting regarding legislation, advice, instructions and recommendations from established Swedish and European norm-setters
- apply current norming by conceptually structuring, analysing and solving relevant accounting problems
- handle what follows from the application of norming by means of accounting techniques
Content
Company accounting is influenced and shaped by various types of conventions, legislation and accounting principles. This standard setting and regulation is important because the aim of external accounting is to create a useful basis for the economic decision making for external interested parties. The information must therefore give a true image of the company's economics and this true image must be able to be ensured as intelligible, relevant and reliable. The usability of the information also assumes that comparisons can be made between companies and the external accounting must therefore to a great extent be standardised and follow an internationally accepted norming and regulation.
- Examiner
- Marcus Johansson
- Main field of study
- Företagsekonomi