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。
- 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