ACY 8010BEF
ACY 8010BEF |
|
INTERNATIONAL FINANCIAL REPORTING ISSUES |
|
Course Leader:
Mau Chi Fat, BBA (Hons) HKBU; MA (CurtinU); HKICPA; FCCA; ICAEW; CPA (USA)
Advisory prerequisite(s)
You are advised to have already studied ACT 8011BEF.
Aims
The course aims to equip students with the conceptual knowledge and professional competence in preparing consolidated financial statements for external reporting purposes. It also addresses issues related to investment in subsidiaries, associates and joint ventures, as well as the impact of selected prominent accounting issues on the financial report.
Contents
The course covers the following topics:
Contact hours
There will be a total of 33 contact hours, including lectures and tutorials.
Assessment
The course is assessed 100% by continuous assessment that consists of an assignment, a compulsory oral presentation, participation and a mark converted from the result of the CPA Australia external examination. Students are required to submit the assignment via the Online Learning Environment (OLE).
Set book(s)
CPA Australia, Study Pack for Financial Reporting and/or other appropriate supporting materials when necessary.
