ACCT 4011 高級財務會計 Advanced Financial Accounting

 

Course Code	ACCT 4011 ACCT4011			科目名稱		Advanced Financial Accounting 高級財務會計
教員	Mr. LEUNG Yiu Wing Eric [官方介紹] [學術著作]			學　　分		3學分
課程性質	Major req			同科其他選擇
Workload	l   非PAPER類HOMEWORK l   MIDTERM l   FINAL EXAM								好重
									重	1
									平均
									輕
									極輕
評價教學內容	#1 consolidation 深
評價教員教學	#1 教得好清楚，好用心教
CUSIS科目資料	Description： This course deals with advanced topics of financial accounting. It examines the accounting principles and standards related to group reporting, non-corporate entities as well as other issues. Major topics include business combinations, consolidated financial statements, intragroup transactions, associates, joint ventures and foreign currency translation. This course also contributes to students’ undergraduate capstone experience by helping them (1) integrate business knowledge and generic skills; (2) think from the perspective of a professional and ethical accountant; and (3) transition to the real-world business environment.   Learning Outcome： After completing this course, students should be able to: (CLO 1) understand the financial reporting requirements of business combinations and group reporting under the international accounting context and the Hong Kong accounting reporting environment; (CLO 2) compile group financial statements in accordance with relevant accounting standards; (CLO 3) apply accounting and financial reporting knowledge, such as group reporting issues, in business decision-making; (CLO 4) understand business and accounting issues from a global perspective, such as entities with overseas operations; and (CLO 5) demonstrate effective written communication skills.
其他資料	2223Sem1：學位 60|註冊 35|剩餘 25 2223Sem1：學位 60|註冊 55|剩餘 5
同學推薦	高度推薦	1	推薦			有保留		極有保留