spacer
search icon cross white
spacer bookmark cross
search icon
Search Tags

  Total: Bookmarks

 Bookmark(s) Click icon to add bookmark(s) to my profile

  •  Local Bookmark is Empty

 User Profile Bookmark(s)

  •  Profile is Empty
MENU
spacer
bookmark cross white
A
search icon cross white
search icon
Search Tags
close

Forgot password / username Re-send activiation email Register an account Help with web login

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.

 

 For Pilot Examination Paper of Module 11, please click here.

gotop