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    Advanced Financial Reporting and Analysis I
    23Z057869
    ACT B407
      More information: Course Guide
    Advanced Financial Reporting and Analysis I
    23Z057869
    Course Start Date
    Aut 2019
    Course Level
    Higher
    Length in Terms
    1 term
    Credits
    5
    Language
    English
    Fees ($) (including lab fees)
    6,725
    Future Terms
    Aut 2020
    Quota and Schedule
    Course
    Start Date
    Course Level Length in Terms Credits
    Language
    Fees ($)
    (including lab fees)
    Future Terms
    Aut 2019
    Higher 1 term 5
    English
    6,725
    Aut 2020

    Course Coordinator: Dr Leung Tak Yan, BComm (Hons) (Melbourne University); MPhil (HKBU); PhD (HK PolyU); CPA (Aust)

    Course Developer: Dr Lynne Chow; and Pauline Hung

    Advisory prerequisite(s)
    You are advised to have already studied ACT B211 and ACT B212 (or ACT B210), ACT B331 and ACT B332 (or ACT B301).

    Aims
    The course aims to provide learners with the conceptual knowledge of and professional competence in preparing financial statements for group companies according to Hong Kong Financial Reporting Standards. The course also develops learners’ practical skills to account for business combinations and various group structures with subsidiaries, associated companies, joint ventures and foreign operations.

    Contents
    The course covers the following topics:

    • Group accounting incorporating investment in associates and joint arrangements

    • Accounting for foreign currency translation and cash flow statements

    • Overview of financial instruments

    • Related party disclosures

    Learning support
    There will be five two-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.

    Reference book(s)
    Cotter D., Advanced Financial Reporting: A Complete Guide to IFRS, latest edn, Prentice Hall Financial Times Press.

    You are advised but not required to buy this book for your reference.

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