AC4303 - Advanced Financial Accounting

Offering Academic Unit
Department of Accountancy
Credit Units
Course Duration
One Semester
Course Offering Term*:
Semester A 2023/24, Semester B 2023/24

* The offering term is subject to change without prior notice
Course Aims

This course aims to develop students' conceptual skills and professional competence in the preparation and reporting of financial accounting information for a Group consisting of parent company, subsidiaries, and associated companies in accordance with Hong Kong Financial Reporting Standards (“HKFRSs”). Students are expected to gain an in-depth understanding of the underlying accounting concepts and accounting standards governing the preparation of financial statements for a Group under HKFRSs for external users. Students will engage in project based learning and apply their knowledge and skills to analyze and interpret critically the financial information from the Group accounts.

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