Important
Notice

Member services

 

The Hong Kong Institute of Certified Public Accountants announced the re-implementation of its precautionary measures, from Wednesday 25 March 2020 onwards until further notice, to close library facilities and to adjust the services hours of counter on the 27th floor to 11:00 a.m. to 3:00 p.m. from Monday to Friday, whilst counter services hours on Saturday remains unchanged (from 9:00 a.m. to 12:00 noon).

 

CPD and sports and recreation events

 

Face-to-face CPD events will be replaced by webinars. Sports and recreation activities will be cancelled.  Participants will receive further information via email.

 

For the latest advice, guidance and other updates, from the Institute, regulators and other bodies, please visit our regularly-updated COVID-19 – CPA Information Centre webpage.

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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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