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.

#DEC AT element

Final examination:

Students will be assessed via the examination their understanding of concepts learned and their ability to apply subject-related knowledge.

Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course. The passing mark is generally 50.