融跃教育

基础精讲班

• 1.基础班

  • introduction

    

  • 00 Chapter 0 Syllabus and study guide

    

  • 01 Chapter 1 objective and Qualitative characteristics

    

  • 02 Chapter 1 The elements of financial statements

    

  • 03 Chapter 1 Measurement bases

    

  • 01 Chapter 2 Initial measurement

    

  • 02 Chapter 2 Subsequent measurement

    

  • 03 Chapter 2 Revaluatoion model的补充1

    

  • 04 Chapter 2 Revaluation model 补充2

    

  • 01 Chapter 3 Investment property复习

    

  • 02 Chapter 3 Transfer and exercise

    

  • 01 Chapter 4 definition and recognition

    

  • 02 Chapter 4 measuremnet

    

  • 03 Chapter 4 example 1

    

  • 01 Chapter 5 impairment of assets基础知识

    

  • 02 Chapter 5 CGU

    

  • 01 Chapter 6 Inventories

    

  • 01 Chapter 7 IAS 41 Agriculture

    

  • 01 Chapter 8 IFRS 13 definition

    

  • 02 Chapter 8 Framework for measuring fair value

    

  • 03 Chapter 8 non-financial assets和总结

    

  • 01 Chapter 9 Government Grants

    

  • 01 Chapter 10 IAS 23 Borrowing Costs

    

  • 01 Chapter 11 IAS 37基本知识

    

  • 02 Chapter 11 Specific types of provision

    

  • 03 Chapter 11 example 1

    

  • 01 Chapter 12 IAS 10

    

  • 01 Chapter 13 current tax

    

  • 02 Chapter 13 deferred tax基本内容

    

  • 03 Chapter 13 deferred tax的计算

    

  • 04 Chapter 13 other temporary difference

    

  • 01 Chapter 14 recognition exemptions

    

  • 02 Chapter 14 lessee accounting基本介绍

    

  • 03 Chapter 14 lessee accounting计量

    

  • 04 Chapter 14 reassessment of lease liability

    

  • 05 Chapter 14 lessor accounting

    

  • 06 Chapter 14 sales and leaseback

    

  • 01 Chapter 15 Short term benefits

    

  • 02 Chapter 15 defined contribution plan

    

  • 03 Chapter 15 defined benefit plan介绍

    

  • 04 Chapter 15 past service cost and example

    

  • 05 Chapter 15 SOFP account-netted off

    

  • 01 Chapter 16 definition

    

  • 02 Chapter 16 Classification as liability vs equity

    

  • 03 Chapter 16 equity instruments

    

  • 04 Chapter 16 financial assets

    

  • 05 Chapter 16 金融资产其他内容

    

  • 06 Chapter 16 impairment of financial assets

    

  • 07 Chapter 16 presentation and example

    

  • 08 Chapter 16 financial liability

    

  • 09 Chapter 16 compound financial instruments

    

  • 10 Chapter 16 Hedged accounting

    

  • 11 Chapter 16 Example

    

  • 12 Chapter 16 cash flow hedges

    

  • 13 Chapter16 Discontinue of hedges

    

  • 14 Chapter16 Embedded derivative

    

  • 01 Chapter 17 step1--step 3

    

  • 02 Chapter 17 step 4--step 5

    

  • 03 Chapter 17 Specific guidance in IFRS 15

    

  • 01 Chapter 18 1. Definition of share-based payment

    

  • 02 Chapter 18 equity settled share-based payments

    

  • 03 Chapter 18 IFRS 2 其他内容

    

  • 01 Chapter 19 Non-current assets held for sale

    

  • 02 Chapter 19 Discontinued operation

    

  • 01 Chapter 20 IAS 8

    

  • 01 Chapter 21 IAS 21外币交易知识点

    

  • 02 Chapter 21 example

    

  • 01 Chapter 22 基本介绍

    

  • 02 Chapter 22 3. IFRS 3 Business Combinations

    

  • 03 Chapter 22 goodwill at DOA

    

  • 04 Chapter 22 goodwill impairments

    

  • 05 Chapter 22 Consolidated SOFP

    

  • 06 Chapter 22 Consolidated SOPL and OCI

    

  • 01 Chapter 23 IAS 28 associate

    

  • 01 Chapter 24 IFRS 11 Joint arrangements

    

  • 01 Chapter 25 investment to associate and investment to subsidiary

    

  • 02 Chapter 25 Associate to subsidiary

    

  • 03 Chapter 25 contro is retained

    

  • 01 Chapter 26 disposal crossing accounting boundary

    

  • 02 Chapter 26 Control is retained

    

  • 01 Chapter 27 资产负债表的折算

    

  • 02 Chapter 27 利润表的折算

    

  • 01 Chapter 28 1. Definitions and format

    

  • 02 Chapter 28 Dividend received from associate

    

  • 03 Chapter 28 cash flows on subsidiary and associate

    

  • 04 Chapter 28 exemple

    

  • 01 Chapter 29 ethics

    

  • 01 Chapter 30 IAS 24 理论内容

    

  • 02 Chapter 30 example

    

  • 01 Chapter 31 理论部分

    

  • 02 Chapter 31 example

    

  • 01 Chapter 32 IAS 34 中期财务报表

    

  • 01 Chapter 33 Interpreting 1

    

  • 01 chapter 34 IAS 34 Interpreting financial statements for different stakeholders 2

    

  • 01 Chapter 35 current issue