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AC5603 - Corporate Financial Reporting

Offering Academic Unit
Department of Accountancy
Credit Units
3
Course Duration
One Semester
Course Offering Term*:
Semester A 2021/22

* 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