ACY3112 - Corporate Accounting 2企業會計（二）
|Year of Study:||3|
|Prerequisites:||ACY3111 Corporate Accounting 1|
This module aims to provide students with an understanding of the complex issues in financial accounting and reporting at an advanced level. On completion of this module, students should be able to perform professional tasks of competent financial reporting independently in different situations. Topics include accounting for financial instruments, income taxes, employees’ benefits, leases, share-based payment, effects of changes in foreign exchange rates, business combinations, preparation and presentation of consolidated financial statements.
Upon completion of this module, students should be able to:
- account for financial instruments and share-based payment;
- account for income taxes, employees’ benefits and leases;
- account for the effects of changes in foreign exchange rates;
- account for business combinations; and
- prepare consolidated financial statements.