Master Guide Module A : Financial Reporting 2017

Aims of the Masterguide

The primary aim of this Masterguide is to provide a simplified but comprehensive approach to prepare for HKICPA’s Qualification Programme Module A Financial Reporting and Final Examination.

It is intended for those with little or no knowledge of financial reporting. Having said that, some knowledge of financial accounting and Hong Kong Companies Ordinance would be an advantage.

This Masterguide has been designed to serve:

• As study text for candidates to understand the subject matter and syllabus requirements in a more efficient and effective manner 
• As reference material to be brought to the examination hall

Highlight of this Masterguide

• Takes account of all the Hong Kong Financial Reporting Standards up to December 2016 
• Follows a logical sequence within Hong Kong Financial Reporting Standards 
• Provides linkages among different Hong Kong Financial Reporting Standards 
• Includes mindmaps, flowcharts and diagrams and makes use of tabular presentation to enhance learning process and facilitate efficient referencing during the exam 
• Provides mapping to the syllabus and learning pack chapters