Associate Level – Financial Accounting
4セクション · 32チャプター
HKICPA QP (Hong Kong CPA) の学習者向けの無料Associate Level – Financial Accounting学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。
Describe the Framework of Financial Accounting and Reporting
Historical development of the accountancy profession
The conceptual framework of financial reporting
Legal and reporting framework applicable to financial accounting in Hong Kong
Standard setting process and role of Hong Kong Financial Reporting Standards
Accounting guidelines, professional pronouncements and exposure drafts
SME Financial Reporting Framework and Financial Reporting Standard
HKFRS for Private Entities as a reporting option
Apply Appropriate Accounting Principles and Concepts to Account for Business Transactions
Accounting policies, changes in accounting estimates and errors
Revenue
Inventories
Property, plant and equipment
Intangible assets
Investment property
Financial assets, financial liabilities and equity instruments
Borrowing costs
Impairment of assets
Leases
Events after the reporting period
Provisions, contingent liabilities and contingent assets
Income taxes
The effects of changes in foreign exchange rates
Related party disclosures
Non-current assets held for sale and discontinued operations
Earnings per share (EPS)
Fair value measurement
Prepare and Present Financial Statements in Accordance with Hong Kong Financial Reporting Standards
Basis of preparation and presentation of financial statements
Prepare financial statements under selected HKFRS for a single entity
Prepare a statement of cash flows for a single entity
Apply the Accounting Principles and Concepts to Prepare Financial Statements with Simple Group Structures
Business combination
Investments in associates
Joint arrangements
Sustainability connected disclosures
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