Advanced Financial Reporting and Analysis II

Course Coordinator: Mau Chi Fat, BBA (Hons) HKBU; MA (CurtinU, Australia); HKICPA; FCCA; ICAEW; CPA (USA)

Course Developer: Dr Kevin Li, HKMU

Advisory prerequisite(s)
You are advised to have already studied ACT B331 and ACT B332 (or ACT B301) and ACT B407.

Aims
This course aims to explain the general principles of and techniques used in financial statement analysis. It also deals with measurement, presentation and disclosure of advanced topics in financial reporting and an overview of financial reporting in mainland China.

Contents
The course covers the following topics:

• Analysis of financial information
• Segment reporting
• Discontinued operations
• Financial instruments
• Share-based payment
• Employee benefits
• Fair value accounting

Learning support
There will be four three-hour tutorials.

Assessment
There are two assignments and one examination. Students must use word processing software (such as Microsoft Word) to prepare the assignments, and submit the assignments via the Online Learning Environment (OLE).

Equipment
Students will need access to a personal computer with an Internet connection.

Set book(s)
A custom textbook will be provided.