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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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