詳情介紹
課程大綱
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1.Part D Analysing and interpreting financial statements
Chapter 20 Interpretation of financial statements
IFRS 18 Presentation and Disclosure in Financial statement
2.Part C Preparation of financial statements
Chapter 14-Preparation of single entity financial statement
Chapter 15 IAS 7 Statement of cash flows
Chapter 16 Introduction to groups
Chapter 17 The consolidated statement of financial position
Chapter18-Consolidated statement of comprehensive income
Chapter 19-Accounting for associates
3.Part B Accounting for transactions in financial statements
Chapter 3 Tangible Non-current assets
Chapter 4 Intangible Non-current assets
Chapter 5 Impairment of assets
Chapter 6 Inventory, Non-current assets held for sale and biological assets
Chapter 7 Revenue&Government grant
Chapter 8 Foreign currency transactions
Chapter 9 Lease
Chapter10 Financial instruments
Chapter 11 Provisions & Events after reporting period
Chapter 12 Income tax
Chapter 13-Accounting policies, accounting estimates and Errors
4.Introduction
Introduction
5. Part A The conceptual and regulatory framework for financial reporting
Chapter 2 The regulatory framework
Chapter 1 The IASB’s Conceptual Framework
