COURSES >>>

AC5512 - Financial Reporting

Offering Academic Unit
Department of Accountancy
Credit Units
3
Course Duration
One semester
Pre-requisite(s)
Course Offering Term*:
Semester B 2014/15

* The offering term is subject to change without prior notice
 
Course Aims

This course aims to:

  1. provide students with an in-depth understanding of the underlying accounting concepts, standards and regulations governing the preparation of financial statements under Hong Kong GAAP for external users;
  2. develop students' conceptual skills and professional competence in the preparation and reporting of financial accounting information under generally accepted accounting principles (GAAP) in Hong Kong;
  3. enable students to appreciate the implications of earnings management;
  4. develop students’ analytical skills in interpreting the financial accounting information;


Assessment (Indicative only, please check the detailed course information)

Coursework: 50%
Examination: 50%
Examination Duration: 3 hours
 
Detailed Course Information

AC5512.pdf

Useful Links

Department of Accountancy