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AC6513 - Corporate Accounting

Offering Academic Unit
Department of Accountancy
Credit Units
3
Course Duration
One semester
Pre-requisite(s)
Course Offering Term*:
Summer 2015

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

This course aims to provide students with an in-depth understanding of the underlying accounting concepts and accounting standards governing the preparation of financial statements for a Group under International Financial Reporting Standards (IFRS) and/or Hong Kong Financial Reporting Standards (HKFRSs) for external users.  Furthermore it develop students' conceptual skills and professional competence in the accounting for different forms of business combinations, capital reductions and reorganizations in compliance with the regulatory and financial framework in Hong Kong and under IFRS.


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

Continuous Assessment: 50%
Examination: 50%
Examination Duration: 3 hours
 
Detailed Course Information

AC6513.pdf

Useful Links

Department of Accountancy