Important
Notice

Resumption of CPD workshops and sports and recreation events

After having assessed the COVID-19 situation and our hygiene and cleaning practices, we are pleased to announce that both continuing professional development (CPD) workshops and sports and recreation events with a maximum of 30 participants will be gradually resumed with immediate effect.

 

We will closely monitor the situation to determine when it is appropriate to resume other events.

 

For the latest updates from the Institute please visit the COVID-19 – CPA Information Centre.


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Module 11 - Financial Reporting

This module enables students to develop a thorough understanding and the ability to apply the appropriate principles and practices of financial reporting, including professional accounting standards, financial accounting and external reporting.  Students gain a thorough understanding of how financial reporting affects business activities, business transactions and the production of financial statements and disclosure notes at both individual company and group levels.

 

Syllabus area Weight (%)
Explain and apply the financial reporting framework in Hong Kong 5-10
Apply appropriate accounting principles and concepts to account for business transactions 10-25
Evaluate and advise on appropriate accounting principles to account for complex business transactions 30-45
Prepare, present and appraise group financial statements with complex  25-35
Describe the current issues and developments in financial reporting  2-5
Describe and apply the concept of ethics where it is appropriate to adopt ethical stances for professional accountants in business  5-10

 

 For detailed syllabus and proficiency level of the learning outcomes, please click here.

 

 Examination Pilot Paper will be available in due course.

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