ACCT4005 Advanced Accounting I (3 units)
- ACCT2006 Intermediate Accounting II
- Medium of Instruction:
This course focuses on the exploration of the core technical capabilities to prepare and analyze financial reports for combined entities as well as the rationales behind various accounting principles and standards relating to group reporting. The main topics include business combinations, consolidation of financial statements, intragroup transactions, investment in associates and joint ventures, and translation of statements of a foreign subsidiary. Local business environment and legal requirements are referred to within the discussions.
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