Postgraduate Courses

Introduction to accounting concepts, preparation and interpretation of financial statements. This is a core course for MBA.

Integrated analysis of industry strategy, accounting policy, financial ratios and cash flows for application in equity valuation, credit analysis and bond ratings. Essential for those planning careers in financial management, investment analysis, credit analysis, business valuation, and consulting.

Introduction to accounting concepts, preparation and interpretation of financial statements.

Corporate financial reporting from the perspective of managers and financial statement users, including analysts. Topics include inventories, fixed assets, income taxes, liabilities, leases, off-balance-sheet debt, and dilutive securities.

Corporate financial reporting from the perspective of managers and financial statement users, including analysts. Topics include intercorporate investments, business combinations, multinational operations, pensions, and earnings quality.

Reporting of business entities with inter-corporate investments in subsidiaries and/or associated companies and cross-border activities. Topics include business combinations, consolidated financial statements, equity accounting, and translations of foreign currency transactions.

Use of accounting data in decision-making, financial planning, control, and performance evaluation within organizations. This is a core course for MBA.

Specialized knowledge in international treasury operation and management control, risk management, inflation and foreign currency changes as well as international transfer pricing.

The course covers fundamental equity analysis based on forecasted financial statements. It also introduces quantitative investment strategies based on the drivers of stock price movements. The course is useful for those planning careers in investment analysis, fund management and consulting.

The course introduces the fundamentals of Hong Kong taxation based on case law and legislation. Topics include: property tax, salaries tax, profits tax, depreciation allowances, personal assessment, and stamp duty.

It covers the essential principles and functions of tax treaties and other cooperative arrangements involved between treaty nations. Specific emphasis is on the treaty network established here in Hong Kong. Topics include: models of tax treaty, double taxation relief, tax issues on transfer pricing, anti-tax avoidance measures and international tax planning issues.

This course provides students with the framework of strategic tax planning. Students learn how to integrate the role of tax in various corporate decision-making.

It covers the relevant principles, objectives and ethical requirements of audit and assurance services; identifies the audit process from client acceptance, design of audit procedures and express an appropriate audit conclusion based on the audit evidence obtained. Topics include: audit planning, audit evidence and documentation, internal control, completion of audit, audit opinion and reporting, professional ethics, rights and obligation of auditors.

This course is designed for the study of Business Law with practical examples of the application of law in the real business world. The course materials cover topics highly relevant to the business managers in the decision making process. The end goal is to elevate the student's level of understanding of the surrounding legal environment.

Law relating to companies registered in Hong Kong; company formation and records; share and loan capital; management and administration; reconstructions; mergers and take-overs; liquidation and receivership.

The course covers corporate governance at two levels. At the practice level, it builds on students' prior knowledge of company law, and introduces them to the various requirements of compliance by company boards as stipulated in the Hong Kong regulatory framework. At the company policies level, this course introduces students to broader aspects of corporate governance, focusing on the multitude and interaction of stakeholders and how their interests may be protected.

Data analytics is the process of collecting, organizing and analyzing big data in order to discover useful information for different uses. This course aims to provide students with knowledge of the nature and role of data analytics and how important it is to accountants, and enable students to apply and understand big data issues and utilize data mining, data modeling, data analysis and data visualization techniques to solve accounting and business related issues.

Selected topics in an identified area of accounting. This course may be repeated for credit if based on a different selection of topics.

Study of selected accounting issues under the supervision of a faculty member. (Special permission from the Associate Dean is required for MBA students to take this course.)

Master's thesis research supervised by a faculty member. A successful defense of the thesis leads to the grade Pass. No course credit is assigned.

Discussion of theoretical frontiers in accounting. Use of analytical tools in economics, finance and statistics to examine important accounting issues.

Use of empirical research methods in economics, finance, and statistics to examine important accounting issues.

Current research topics in accounting.

Original and independent doctoral thesis research. A successful defense of the thesis leads to the grade Pass. No course credit is assigned.