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【更新進度】25-26 s1/s2/ss 科目列表已上傳。
【更新進度】25-26 s1/s2/ss 處理中。

ACCT 4282 金融服務業的報告問題 Rep Iss in Fin'l Serv Industry

 

Course Code

ACCT 4282

ACCT4282

科目名稱

Rep Iss in Fin'l Serv Industry 金融服務業的報告問題

教員

Mr. LEUNG Yiu Wing Eric

[官方介紹及學術著作]

學  分

3學分

課程性質

 

同科其他選

 

Workload

l   TUTORIAL / PRESENTATION

l   MIDTERM

l   FINAL EXAM

好重

 

 

平均

1

 

極輕

 

評價教學內容

#1  qp 必讀 PAC唯一Financial Accounting Elective

加埋Eric4111Pass QP M11

評價教員教學

#1  Notes精美 解說清楚 好肯答學生問題 Eric學到野

CUSIS科目資料

Description

Financial services industry a specialised sector. This course highlights the specialised financial reporting considerations applicable to various types of entities in the financial services industry sectors such as banking and securities, insurance and asset wealth management (including fund and private equity).

 

Learning Outcome

The objectives of the course are to:

l   allow students to understand the unique structure of entities in the financial services industry;

l   equip students with an understanding of industry-specific financial reporting standards such as HKFRS 9 Financial Instruments and HKFRS 17 Insurance Contracts;

l   strengthen students’ awareness on the risk disclosure requirements under HKFRS 7 Financial Instrument: Disclosures; and

l   allow students to interpret the industry-specific financial statements and perform basic financial statement analysis.

其他資料

2025Sem2:學位 50|註冊 40|剩餘 10

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