AC5512 - Financial Reporting

Offering Academic Unit
Department of Accountancy
Credit Units
Course Duration
One semester
Course Offering Term*:
Semester B 2018/19

* 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, standards and regulations governing the preparation of financial statements under Hong Kong GAAP for external users.  Through a range of interactive learning experience, students will develop conceptual skills and professional competence in the preparation and reporting of financial accounting information under generally accepted accounting principles (GAAP) in Hong Kong.  At the same time, this course aims to develop students’ analytical skills in interpreting the financial accounting information and enable students to appreciate the implications of earnings management.

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

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


Useful Links

Department of Accountancy