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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-standards-a-complete-study/
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课程名称：会计标准——CA/CMA/CS的完整学习 课程概述：欢迎加入“会计标准——完整学习”课程。本课程的目标是全面了解由印度注册会计师协会发布的会计标准的理论与实践。在此课程中，我努力讲解每一部分会计标准，并将通过案例研究进行支持。了解会计标准在考试和实际应用中都至关重要，因为会计标准显著影响财务报表的编制与呈现。参与注册会计师、成本与管理会计师、公司秘书等专业课程的学生需要具备关于会计标准的深入知识。 课程内容包括以下会计标准： - AS 1 会计政策的披露 - AS 2 存货的计量 - AS 3 现金流量表 - AS 4 资产负债表日后的或有事项及事件 - AS 5 本期净利润或亏损、以前期间事项及会计政策变更 - AS 9 收入确认 - AS 10 固定资产 - AS 11 外币兑换率变动的影响 - AS 12 政府补助会计 - AS 13 投资会计 - AS 16 借款成本 - AS 17 部门报告 - AS 22 所得税会计 此外，课程中还包括以下印度会计标准（Ind AS）的课程视频： - Ind AS 1 财务报表的列报 - Ind AS 7 现金流量表 - Ind AS 33 每股收益 - Ind AS 109 金融工具 本课程采用自学的模式，您可以根据自己的节奏学习这些数字密集的主题。建议使用耳机，并准备好笔记本或Excel，以便记录学习内容。祝您学习愉快！
Welcome to this course "Accounting Standards A Complete Study"The objective of this course is to have a complete overview of theory and practice of Accounting Standards issued by Institute of Chartered Accountants of India. In this course, i have taken efforts to explain each and every part of Accounting Standards and they will be supported by case studies as well.Knowledge of Accounting Standards is very essential from Examination perspective as well from Practical angle. Because, Accounting Standards significantly influence the way Financial Statements are prepared and presented. Students pursuing professional courses like Chartered Accountancy, Cost and Management Accountancy, Company Secretaryship, etc. should have through knowledge of Accounting Standards.I will be covering following Accounting Standards in this course:AS 1 Disclosure of Accounting PoliciesAS 2 Valuation of InventoriesAS 3 Cash Flow StatementsAS 4 Contingencies and events occuring after Balance Sheet DateAS 5 Net Profit or Loss for the period, Prior period items and Changes in Accounting PoliciesAS 9 Revenue RecognitionAS 10 Property, Plant and EquipmentAS 11 Effects of Changes in Foreign Exchange RatesAS 12 Accounting for Government GrantsAS 13 Accounting for InvestmentsAS 16 Borrowing CostsAS 17 Segment ReportingAS 22 Accounting for Taxes on IncomeIn addition to above AS, you will also find video lectures for Ind AS 1 Presentation of Financial StatementsInd AS 7 Statement of Cash FlowsInd AS 33 Earnings Per ShareInd AS 109 Financial InstrumentsThis course is structured in a self-paced learning style. You can learn these number-crunching topics at your own pace. Use headphones and have notepad/excel opened to scribble or take note of what you are learning. Wish you a happy learning.
