Financial Reporting

[財務報告]

 

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

為了同學們在財務報告學科上獲得最佳成績,根據財務報告學原理,導師通過有效率及有系統教學方法,更讓同學們容更易理解財務報告學科。

[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