HKICPA QP Module A - Financial Reporting
Examination Duration: 3 hours
Examination Format: Section A Case questions 50 marks
Section B Essay/short questions 50 marks
Content:
Part I Accounting for Business Transactions
Chapter 1 HKAS 16 Property, Plant and Equipment
Chapter 2 HKAS 40 Investment Property
Chapter 3 HKAS 20 Accounting for Government Grants and Disclosure of Government Assistance
Chapter 4 HKAS 38 Intangible Assets
Chapter 5 HKAS 36 Impairment of Assets
Chapter 8 HKAS 12 Income Taxes
Chapter 9 HKAS 19 Employee Benefits
Chapter 10 Financial Instruments
Chapter 11 Principles of Consolidation
Chapter 13 Change in Group Structure
Chapter 14 Foreign Currency Transactions and Entities
Chapter 15 Group Statement of Cash Flows
Revision Q&A
Revision 2 HKAS 37 and HKAS 10
