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AC5603城大官方课程目录

AC5603 · Corporate Financial Reporting

公司财务报告

会计学系3 学分研究生2026/27
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课程简介

该课程旨在：使学生了解概念框架，包括实体财务报告的道德部分；使学生了解财务报表和报告如何根据香港法律规章以及香港财务报告准则和香港会计准则，在确认、衡量和披露要求方面适用适当的会计概念和政策；发展学生在评价和解释......方面的分析技能。

中文名称与简介为机器辅助译文，尚待人工校对，以官方英文资料为准。

查看英文原文摘录

This course aims to: engage students with the conceptual framework including the ethics component for financial reporting by entities; provide students with an understanding of how the financial statements and reports are prepared on the application of appropriate accounting concepts and policies regarding the recognition, measurement and disclosure requirements with reference to the Law and Regulations of Hong Kong, and also the Hong Kong Financial Reporting Standards (HKFRS) and Hong Kong Accounting Standards (HKAS); develop students' analytical skills in evaluating and interpreting the…

官方课程资料

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