Learning Centre

Accounting Standards

Topic	Author	Publication Date
HKAS 24 "Related Party Disclosures"	Stella So	Oct 10
HKAS 24 (Revised) – Related Party Disclosures	Dr Teresa M H Ho	Apr 10
HKAS 8 “Accounting policies, changes in accounting estimates and errors”	Dr Teresa M H Ho	Oct 09
HKAS 39 "Financial Instruments – Recognition and Measurement"	Lindy W W Yau and Morris Y M Kwok	Oct 08
HKAS 1 (Revised) “Presentation of Financial Statements”	Lisa Wong	Oct 08
HKFRS 8 "Operating Segments" and HKAS 34 "Interim Financial Reporting"	Dr Stella So	Oct 08
HKAS 12 Income Taxes	Dr Stella So	Jun 08
HKAS 32 Financial Instruments: Disclosure and Presentation	Lindy Yau & Morris Kwok	Feb 08
HKAS 27 Consolidated and Separate Financial Statements	Lindy Yau & Morris Kwok	Dec 07
HKAS 10 Events after the Balance Sheet Date	Christine Leung	Oct 07
HKAS 37 Provisions, Contingent Liabilities and Contingent Assets	Christine Leung	Aug 07

Auditing and Management Information Systems

Topic	Author	Publication Date
All you need to know about audit sampling	David Chow	Oct 10
Modifications to Auditor's Opinion and Auditor's Report	David Chow	Apr 10
Professional Ethics in Auditing	Gordon Kiernander	Oct 09
Evolution of Information Systems	David Chow	Oct 09
Analytical Procedures – A Powerful Tool for Auditors	David Chow	Apr 09
Computer Auditing – Control Matters	David Chow	Oct 08
Audit Documentation	David Chow	Apr 08
Auditor's Responsibilities on Subsequent Events	Shirley Wong	Feb 08

Business Communication and Organization and Management

Topic	Author	Publication Date
Accounting, Finance & Capital Budgeting	Sebastian A Bombaci	Oct 10
Marketing	Sebastian A Bombaci	Oct 09
Management Structures	Sebastian A Bombaci	Apr 09

Business Economics and Financial Mathematics

Topic	Author	Publication Date
Capital Budgeting: Net Present Value vs Internal Rate of Return	Y O Lam	Oct 11
Decision making made easy	Y O Lam	Apr 11
Index Numbers	Y O Lam	Oct 10
Graphical Presentation for Statistical Data	Y O Lam	Apr 10
The Road to Success – Understanding business economics and financial mathematics	Y O Lam	Apr 09

Business Law & Taxation

Topic	Author	Publication Date
Highlights of the Revenue Proposals in the 2011/12 Budget	Dr Dora L Y Lee	Apr 11
Taxation of Environment-friendly Vehicles	Dr Dora L Y Lee	Apr 11
Defence against negligence	Tony Chow	Apr 11
Case Study on tort of Defamation	Alfred Chan	Oct 10
Highlights of the Revenue Proposals in the 2010/11 Budget	Dr Dora L Y Lee	Apr 10
Taxation of Environmental Protection Installations	Dr Dora L Y Lee	Apr 10
Stop Abusing the Protection of Wages on Insolvency Fund	Stephen Chan	Apr 10
Taxation of Environmental Protection Machinery	Dr Dora L Y Lee	Oct 09
What would you do if you got ripped off at a beauty centre? (Part II)	Tony Chow	Oct 09
What would you do if you got ripped off at a beauty centre? (Part I)	Tony Chow	Apr 09
Directors’ duties in Hong Kong: codify or not?	Stephen Chan	Apr 09
Highlights of the revenue proposals in the 2009/10 budget	Dr Dora L Y Lee	Apr 09
Would you panic if you broke a $60,000 vase in a shop?	Tony Chow	Oct 08
Salaries Tax – Taxation of Share Award Benefits	Dr Dora L Y Lee	Oct 08

Financial Accounting & Reporting

Topic	Author	Publication Date
Does a present obligation resulting from a past event under HKAS 37 "Provisions, Contingent Liabilities and Contingent Assets" exist?	Annie Mok	Oct 11
HKAS 1 "Presentation of Financial Statements"	Patrick P.H. Ng and Morris Y.M. Kwok	Oct 11
Group reorganization Part II	K C Cheng	Apr 11
Group reorganization Part I	K C Cheng	Oct 10
The Cost Model and the Revaluation Model under HKAS 16 "Property, Plant and Equipment"	Annie Mok and David Lai	Oct 10
Addressing Going Concern	K C Cheng	Jul 09
Accounting Changes the World, the World Changes Accounting!	K C Cheng and S W Tong	Apr 09
Accounting for Leases	Dr Teresa M H Ho	Apr 09
How to deal with questions on assessing the performance of a company?	Dr Teresa M H Ho	Oct 08
Consolidation Procedures–Intra-group Transactions Between Parent and Subsidiary	Dr Teresa M H Ho	Apr 08
Business Combinations and Purchase Method of Accounting	Dr Teresa M H Ho	Oct 07

Financial Management

Topic	Author	Publication Date
Weighted Average Cost of Capital	Simon S P Lee	Oct 08

Management Accounting & Finance

Topic	Author	Publication Date
Stakeholders and corporate governance	Simon S P Lee	Oct 11
Absorption and marginal costing	Andy T M Li	Oct 11
Activity based costing	Andy T M Li	Oct 11
Competitor analysis and accounting	Dr C C Steve Fong	Oct 11
Cost accumulation using absorption costing	Andy T M Li	Apr 11
Cost Drivers and Company Activities	Dr C C Steve Fong	Apr 11
Relevant costs in decision making	Simon S P Lee	Apr 11
Implementation of Strategic Management Accounting	Dr C C Steve Fong	Oct 10
Incremental Analysis for Decision Making	Simon S P Lee	Apr 10
Transfer Pricing	Simon S P Lee	Oct 09
Dividend Policy	Simon S P Lee	Apr 09

Mainland-related

Topic	Author	Publication Date
A Case Study on Direct Labour Costs for Small and Medium-sized Industrial Enterprises in China	Dr C C Steve Fong	Jun 07
New PRC Accounting Standards–A Milestone (Part III)	Patrick P H Ng & Chris K C Lau	Apr 07
New PRC Accounting Standards–A Milestone (Part II)	Patrick P H Ng & Chris K C Lau	Feb 07
New PRC Accounting Standards–A Milestone (Part I)	Patrick P H Ng & Chris K C Lau	Dec 06

Other Topics

Topic	Author	Publication Date
Techniques in handling computerized accounts	Bruce Li	Apr 11
Examination Techniques	Dr Teresa M H Ho	Dec 07
Comparison of Two Popular Accounting Software Packages for Small and Medium Enterprises	Dr C C Steve Fong	Aug 07