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详情介绍
课程大纲
{in name="user_id" value="21644"} {/ in}课程试听 推荐
1.Introduction
CH1 Introduction
1.Business organisations and their stakeholders
CH 2 Business organisations and their stakeholders 1
CH 2 Business organisations and their stakeholders 2
1.Financial department and its function
CH 3 Financial department and its function
1.Auditing
CH4 Auditing1
CH4 Auditing2
1.Business analysis
CH5 Business analysis1
CH5 Business analysis2
1.Costing and pricing
CH6 Costing and price1
CH6 Costing and price2
1.Budgeting
CH7 Budgeting
1.Financing
CH8 Financing
1.Investing
CH9 Investing
1.Taxation
CH10 Taxation
1.Hard skills and soft skills in workplace
CH11 Hard skills and soft skills
1.机考平台操作指南
ACCA官网登录方法
ACCA官网机考操作 PM-FM
2.Introduction
0-1 Introduction
3.Chapter 1 The IASB’s Conceptual Framework
1-1 Objective
1-2. Qualitative characterietics
1-3 Definition, Recognition & Derecognitio
1-4 Measurement
1-5 Presentation
4.Chapter 2 The Regulatory Framework
2-1 Regulatory framework
5.Chapter 3 Tangible Non-current assets
3-1. IAS 16 -Definition, Recognition & Initial measurement
3-2. IAS 16-Subsequent measurement-Depreciation
3-3. IAS 16-Subsequent measurement-Revaluation model
3-4. IAS 16-Disposal
3-5. IAS 40 Investment property
3-6.IAS 23 Borrowing costs
6.Chapter 4 Intangible Non-current assets
4-1. IAS 38-Recognition
4-2. IAS 38-Measurement
7.Chapter 5 Impairment of assets
5-1. IAS 36-Impairment review
5-2. CGUs
5-3. Reversal of a previous loss
8.Chapter 6 Inventory, Non-current assets held for sale and biological assets
6-1 IFRS 5 HCAHFS and Discontinued operation
6-2 IAS 2 Inventory
6-3 IAS 41 Agriculture
6-4 IFRS 13 Fair value measurement
9.Chapter 7 Revenue&Government grant
7-1 IFRS15-FIVE step model
7-2 IFRS15-FIVE step model-Exercises
7-3 IFRS15-Construction contract
7-4 IFRS15-Common types of transactions
7-5 IAS20-Government grant
7-6 IAS20-Repayment of GG
10.Chapter 8 Foreign currency transactions
8-1 Foreign currency transactions
11.Chapter 9 Lease
9-1 IFRS16-lessess accounting
9-2 IFRS16-lessess accounting-Exercises
9-3 IFRS16-Recognition exemption
9-4 IFRS16-Sale&leaseback
12.Chapter10 Financial instruments
10-1 Definition,Recognition&Derecognition
10-2 Measurement of FA-Investment in debt
10-3 Investment in shares
10-4 Measurement of financial liability and equity instrument
13. Chapter 11 Provisions & Events after reporting period
11-1 Definition,recognition&measurement of provisions
11-2 Types of provisions
11-3 Contingencies
11-4 IAS 10
14. Chapter 12 Income tax
12-1 Current tax.
12-2 Deferred tax
12-3 Calculation of deferred tax
12-4 Effect of revaluation
15.Chapter 13-Accounting policies, accounting estimates and Errors
13-1 Accounting policies, accounting estimates and Errors
16.Chapter 14-Preparation of single entity financial statement
14-1. Proforma
14-2. Exercise
17. Chapter 15 IAS 7 Statement of cash flows
15-1.Poforma
15-2.Preparation
15-3.Exercise
18.Chapter 16 Introduction to groups
16-1 Introduction to groups
19.Chapter 17 The consolidated statement of financial position
17-1 Basic principles
17-2. Consideration transferred
17-3.Fair value adjustments
17-4.Intra-group transaction&Goodwill impairment
17-5.Preparation
20. Chapter18-Consolidated statement of comprehensive income
18-1 Approach&Adjustments
18-2 Disposal of a subsidiary
21.Chapter 19-Accounting for associates
19-1 Investment in associate
19-2 Preparation of CSOCI-2020年3月6月-Plank Group
22.Chapter 20 Interpretation of financial statements
20-1 Ratio regarding performance
20-2 Ratio regarding position
20-3 IAS 33 EPS-Baisc EPS
20-4.IAS3 EPS-Diluted EPS
20-5.Interpretation
20-6.Exercise-2017年9月12月Q31
