AC5603 - Corporate Financial Reporting | ||||||||
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| * The offering term is subject to change without prior notice | ||||||||
Course Aims | ||||||||
This course aims to: 1. engage students with the
conceptual framework including the ethics component for financial reporting by
entities;
2. provide students with an understanding of how the financial statements
and reports are prepared on the application of appropriate accounting concepts
and policies regarding the recognition, measurement and disclosure requirements
with reference to the Law and Regulations of Hong Kong, and also the Hong Kong
Financial Reporting Standards (HKFRS) and Hong Kong Accounting Standards
(HKAS); develop students’ analytical skills in evaluating and interpreting the
financial accounting information. | ||||||||
Assessment (Indicative only, please check the detailed course information) | ||||||||
Continuous Assessment: 50% | ||||||||
Examination: 50% | ||||||||
Examination Duration: 3 hours | ||||||||
Detailed Course Information | ||||||||
| AC5603.pdf | ||||||||
Useful Links | ||||||||
| Department of Accountancy | ||||||||
