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BED-3015: Corporate Law and Corporate Governance Work Load
10 credits (ECTS) | Type of course
Theoretical. | Level of course/Year of study
First or second year at master''s level. | Language of instruction
Norwegian. | Examination semester
Autumn
| Objectives
Selskapsretten skal gi grunnleggende kunnskaper om aksjeselskapet - som er den mest vanlige organisasjonsformen for økonomisk virksomhet og således rapporteringsenheten for finansregnskapet. Videre har selskapsretten direkte betydning for finansregnskapet bl.a når det gjelder egenkapital, utbytte m.v.
Styret er i mange sammenhenger det viktigste selskapsorganet. Krav til styrets arbeid og god corporate governance er derfor viktig i erhvert selskap. Styret har bl.a. ansvar for å fremlegge et korrekt finansregnskap - og ansvar for den interne kontroll i bedriften som påvirker den finansielle rapporteringen. Ifølge et nytt EU-direktiv skal styret i norske børsnoterte selskaper f.o.m. 2008 årlig uttale seg om corporate governance, herunder selskapets interne kontroll og risikostyringssystemer knyttet til den finansielle rapporteringen. Deler av denne redegjørelse skal bekreftes av selskapets revisor. | Contents
The main section of the course will deal with legal regulations relating to the limited liability company. This will include regulations relating to funding and relationship with the owners (incorporation, equity requirements, dividend regulations, relationship between owners, sales, and withdrawal, etc.). The regulations governing the organisation and operation of the company will also be reviewed (the various organs, managing director´s responsibilities, etc.). The Board´s work and responsibilities for organisation and operation of the company will be raised. The requirements to sound ownership and company management (corporate governance) will be discussed. The internal control routines (COSO model) and risk management relating to the financial reporting will also be reviewed. The auditor´s work and responsibilities to the various interested parties in the limited liability company will also be discussed. | Form of teaching
Lectures and seminars. | Coursework requirements
Students need a pass on two out of three mandatory exercises.
| Exam and assessment
Four hour written exam. | Date(s) of written examination
23.11.2007
The exam date is preliminary and may be subject to change. Definitive exam date will be announced on the notice boards at the faculties in the beginning of May for the spring semester and in the beginning of November for the autumn semester. | Contact person/lecturer
Tore Jørgensen, phone 77646015 | Recommended reading/syllabus
Available on request. |
Teaching autumn 2007
Første gang: Kunngjøres senere Ulf Mack Growen
Responsible teacher:Prof. Terje Vassdal Bjørn Sælen | | Forelesninger | Foreleser Bjørn Sælen
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