香港浸會大學

ADVANCED FINANCIAL ACCOUNTING (MODULE FROM MASTER OF ACCOUNTANCY)

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課程資料

學習模式
地點
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4次瀏覽

課程簡介

Assessment Methods / 評核方式
(A) Assessment Items and Their Weightings:(1) Class Participation / Discussion (20%) (2) Assignment(s) (10%) (3) Test(s) (20%) (4) Examination (50%) (B) Completion Requirements:(1) At least 50% or such higher overall passing mark or grade equivalent as prescribed for the course(C) CEF Reimbursement Requirements:(1) At least 50% or such higher overall passing mark(2) At least 70% of the total contact hours of the course

Entry Requirement / 入學要求
(A) Holders of a Bachelor’s degree in any discipline from a recognized tertiary institution; or(B) Holders of a qualification deemed to be equivalent.[Note:(1) Applicants bear the responsibility to confirm with HKICPA that their Bachelor’s degrees are recognized in meeting the student registration requirements of the Qualification Programme (QP) before applying for admission to this MAcc Programme.(2) Expecting Bachelor’s degree holders who will acquire the requisite academic qualification before the programme commencement may also apply for admission.(3) Both business and non-business degree holders must satisfy the pre-core programme requirements prior to their completion of the MAcc Programme. The pre-core programme includes courses in Accounting, Economics, Information Systems, Intermediate Accounting, Management, Marketing for Accountants and Statistics. Applicants should have demonstrated in their official academic transcripts that they possess fundamental knowledge in these areas. Students may also satisfy the pre-core programme requirements by taking equivalent courses in other recognized programmes. Participants with deficiencies in any of these courses must take, at their extra cost, the prescribed pre-core courses (which are no unit courses with pass/fail option) to satisfy the competency requirements for admission to the CPA QP. The offering of pre-core course(s) is subject to the demand of admissions.(4) Proof of English proficiency is required for all applicants whose Bachelor’s degrees were obtained from non-English-medium institutions. These applicants must meet the following requirements for English proficiency:(i) A minimum score of 79 (internet-based) in Test of English as a Foreign Language (TOEFL); or(ii) A minimum score of 6.5 in International English Language Testing System (IELTS)][Initial selection will be judged on the basis of results in official academic transcripts, proof of English proficiency and relevant supporting documents. Shortlisted and qualified candidates will be invited to attend an online or a face-to-face admission interview together with a written test for further assessment on their English proficiency and attitude. Admissions offer will be made to candidates who have passed the admission interviews and submitted all the necessary documentation. ]

Instructor's Qualifications / 導師資歷
(a) Education qualification(s): Master or Doctorate Degree holders OR;(b) Professional qualification(s): One-year accounting or finance-related professionals

QR Number / 資歷名冊登記號碼
12/000192/6

QF Level / 資歷架構級別
6

CEF Registration Invalid From / 基金課程登記失效日期
01-APR-27

課程內容

(I) The Conceptual and Regulatory Framework for Financial Reporting (3 hours) (II) Accounting Policies, Changes in Accounting Policies, Estimates and Errors (2 hours) (III) Impairment of Assets (2 hours) (IV) Financial Instruments (3 hours) (V) Leases - Lessee accounting (3 hours) (VI) Events after the Reporting Period (1 hour) (VII) Provisions, Contingent Liabilities and Assets (2 hours) (VIII) Revenue Recognition and Income Taxes (4 hours) (IX) Business Combinations and Consolidated Financial Statements (16 hours) (X) Investment in Associates and Joint-Ventures (3 hours) (XI) Foreign Currency Transactions and Translation of Statements of a Foreign Subsidiary (3 hours)


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