AC3202 Corporate Accounting

AC3202 Corporate Accounting I (Semester A, 2019/20)

Case Analysis

Assessment weight: 20%

Case assessment date: 30 November 2019 (Sat) 2:30-4:00pm


Financial reports are the output of financial reporting which provide valuable information about the companies’ performance and financial positions to shareholders, investors and other users. The case analysis is designed to integrate and apply the students’ learning of financial reporting issues in the course through the evaluation and interpretation of information reported in the annual report of a Hong Kong listed company. By examining the relevant accounting information in the annual report, students should develop a deeper understanding of corporate accounting and appreciate how financial reporting information is presented and used by investors and other decision makers.

Selected Company and Annual Report for Case Analysis:

Techtronic Industries, Annual Report 2018


1. Students must get hold of the annual report of the assigned company which is available on canvas under Files/Case Analysis(Techtronic Industries, Annual Report 2018). The relevant pages are p126 – p215. Please bring a hard copy of the relevant pages of the annual report to the exam venue. No other materials (e.g., lecture notes, textbook, cheat-sheet) are allowed.

2. Each student is required to examine the annual report in details and review the consolidated financial statements and all information in relation to the following topics in AC3202:

  1. Property, Plant and Equipment
  2. Leases
  3. Inventories
  4. Intangible Assets
  5. Impairment of Assets
  6. Presentation of Financial Statements
  7. Revenue
  8. Financial AssetsRecognition and Measurement

3. Marking with highlights/underlines, etc. of the annual report is allowed. You can also use stickers to index the sections in the annual report.

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