ACT B331F Company Accounting
Weighting: 15% of the course marks
Coverage: Topics 1 – 4
Total marks: 100
Word limits: 1000-1200 words for the report (other
supplementary materials can be shown in
Appendix)
Important note:
i. Submission of soft copy
Students should upload a soft copy of the assignment to the OLE of the course by 5:00
pm on the submission due date. Files uploaded to the OLE should be prepared in
Microsoft Word. Please refer to the quick start guide for submission of assignments to
Turnitin.
ii. 10% of the marks awarded to the assignment will be deducted for each calendar
day overdue until the soft copy of the assignment is submitted.
This is a group assignment. Students are required to form groups (4- 5 students) in
their tutorial classes. Each group will nominate a group leader and provide the group
information (student names and student numbers) to the tutor by 30 October 2020.
Details of the arrangements will be announced in tutorial classes.
Page 2
Question 1 (60 marks)
One listed company in Hong Kong will be assigned to each group by the CC; the
details will be given when the groups are formed.
Study the company’s latest annual report that is available on the website
https://www1.hkexnews.hk/search/titlesearch.xhtml?lang=en and write a report about
the company’s (i) property, plant and equipment; (ii) investment property; and (iii)
intangible assets. By referring to the applicable accounting standards in Hong Kong,
your analysis should cover the following:
ACT B331F Company Accounting Marks allocation
a) The nature of the assets; 15
b) Changes during the year; 15
c) Measurement basis 10
d) Disclosures; and 10
e) Any other significant issues 10
60
Question 2 (40 marks)
For the company selected in Question 1, elaborate in detail on the company’s
accounting treatment of assets impairment, with reference to HKAS 36.
Note: You should write up the report in your own words. No marks will be awarded
to any content copied directly from the company’s annual report.
[End of Assignment]
ACT B331F Company Accounting