Credits: 6

Schedule: 09.01.2020 - 21.02.2020

Teacher in charge (valid 01.08.2018-31.07.2020): 

Professor of Practice Hannu Ojala

Teaching Period (valid 01.08.2018-31.07.2020): 

2018-2019: III (Spring 2019), Töölö campus

2019-2020: III (Spring 2020), Otaniemi campus

Learning Outcomes (valid 01.08.2018-31.07.2020): 

The objective of the course is to deepen student’s knowledge of the theories and ways of thought behind financial statement information. Consequently, the course also aims to enhance student’s capability of writing a master’s thesis on a related topic.

Assessment Methods and Criteria (valid 01.08.2018-31.07.2020): 

1. Term paper (40%)

2. Exam (60 %)

Workload (valid 01.08.2018-31.07.2020): 

- Lectures 20 h

- Term paper prep 30 h

- Exam preparation 106 h

- Exam 4 h

Study Material (valid 01.08.2018-31.07.2020): 

Scott, William R. (2015) Financial accounting theory.


Substitutes for Courses (valid 01.08.2018-31.07.2020): 

This course replaces course 22E00200 Theories of Financial Statements.

Course Homepage (valid 01.08.2018-31.07.2020):

Prerequisites (valid 01.08.2018-31.07.2020): 

Introduction to Financial Accounting (22C00100), Financial Accounting (22C00400). Recommended: Financial Statement Analysis (22E00100).

Grading Scale (valid 01.08.2018-31.07.2020): 


Registration for Courses (valid 01.08.2018-31.07.2020): 

Via WebOodi. Please see WebOodi for the registration dates.


Registration and further information