Financial Reporting



Tutorial enables students to develop knowledge and understanding of financial reporting in accordance with Hong Kong Accounting Standards required for the test and exam.


[Tutorial 教學課程]


- Financial reporting conceptual framework,

- Consolidated financial statements,

- Statement of cash flows,

- Property, plant and equipment,

- Investment property,

- Intangible assets and impairment of assets,

- Inventories,

- Provisions, contingent liabilities and contingent assets,

- Income taxes,

- Borrowing costs,

- Events after the reporting period,

- Operating Segments,

- Earnings per share,

- Revenue from contracts with customers,

- Presentation of financial statements,

- Financial instruments,

- Fair value measurement,

- Leases