AC6513 - Corporate Accounting

Offering Academic Unit
Department of Accountancy
Credit Units
Course Duration
One semester
Course Offering Term*:
Summer 2023

* 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 in accordance with Hong Kong Financial Reporting Standards (HKFRSs) for external users.  Furthermore, it develops 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.

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