This course aims to enable students to strengthen domestic and international financial accounting theories and practical skills, as well as comprehensively explore the development process and trends of domestic and international financial accounting, and foster strategic mindset and global insights.

1. Provide students with the latest knowledge and practices of domestic and international financial accounting in order to improve the quality of data in financial statements;
2. Explore and analyze the development process in financial accounting and financial reporting regulatory systems and mechanisms; and
3. Promote students to apply financial accounting techniques to make business decisions within the regulatory framework of the accounting service industry and practice.

After completing this course, students should be able to:

1. Master the regulatory system and framework for financial reporting in the accounting services industry and business practice;
2. Be familiar with the technical development of financial departments and relevant bodies in regulatory processes, including accounting regulations, accounting standards and regulatory changes;
3. Understand and master the quality requirements of financial reports in different situations, and be able to prepare financial reports that meet relevant requirements; and
4. Develop communication and presentation skills to effectively report and present the company's financial statements.

Final Examination:

Students need to provide reasonable answers to questions related to financial reporting regulations and standards.

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.