Financial Reporting Environment

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

Course Developer: Dr Lynne Chow

Advisory prerequisite(s)
You are advised to have already studied ACT B861.

Aims
The course aims to provide students with the knowledge and skills in preparing financial statements for a group of companies and related specific reporting and disclosure requirements. It also equips students with the techniques of financial analysis.

Contents
This course covers the following topics:

• Business combination and consolidated financial statements
• Specific reporting and disclosure requirements
• Financial statement analysis

Learning support
There will be five two-hour tutorials and one six-hour day school.

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)
Ng, P., & Ng, E. J. Hong Kong Master GAAP Guide (latest ed.). CCH.