Advanced Accounting I 高级会计学 I

Accounting · DBM · Major Required Courses · 3 Units

Course Descriptions

This course aims to provide students with a comprehensive discussion of the concepts and techniques of preparing consolidated financial statements for a group of companies. The objectives of the course are understanding the underlying accounting concepts and governing accounting standard in respect of group company financial statement preparation; developing the skill and professional competence in the preparation and reporting of group company financial statements; appraising, analysing and interpreting critically the financial statement of group companies. Emphasis is placed on the impact of local business environment and legal requirements. Also, students are expected to understand the implications of the relevant IAS and IFRS on the preparation of consolidated financial statements of a group.


ACCT3043 Intermediate Accounting II


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Last updated: 5 years, 10 months ago