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				同科其他選擇
Workload	l   TUTORIAL / PRESENTATION l   MIDTERM l   FINAL EXAM								好重
									重
									平均	1
									輕
									極輕
評價教學內容	#1  qp 必讀 PAC唯一Financial Accounting Elective 加埋Eric嘅4111夠Pass QP M11
評價教員教學	#1  Notes精美 解說清楚 好肯答學生問題 跟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
同學推薦	高度推薦	1	推薦			有保留		極有保留

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