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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accounting-standards-training/
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课程名称：国际会计准则（AS） 课程概述：欢迎参加由Uplatz提供的国际会计准则（AS）课程。会计准则（AS）是针对财务报告的一般指南和标准。企业的财务报表可以使用公认会计原则（GAAP）或国际财务报告准则（IFRS）进行编制。会计准则适用于公司的财务报告，常见的会计准则示例包括分部报告、商誉会计、折旧的允许方法、业务合并、租赁分类、流通股计量和收入确认等。 公认会计原则（GAAP），通常被称为国际会计准则，是美国证券交易委员会（SEC）采用的主要会计标准。GAAP在美国设定，构成全球财务报表编制和报告接受的标准基础。国际会计准则委员会（IASB）为在美国之外的国际公司提供基于规则和原则的会计指导。国际会计准则（IAS）旨在实现方法的一致性和意义的统一。 本课程深入探讨会计准则的特点，包括它们对公司的财务全貌的适用，包括资产、负债、收入、费用和股东权益。银行、投资者和监管机构依赖会计准则来确保有关实体的信息相关且准确。具体示例包括收入确认、资产分类、折旧的允许方法、可折旧内容、租赁分类和流通股计量等。 Uplatz提供的这门会计准则课程以AS的一般介绍开始，随后对每个会计准则（AS 1至AS 29）进行全面解释，配以实际案例和行业情境的演示。如果您希望学习会计准则的概念，这门课程绝对适合您。这门培训将帮助您在理解AS及其实际应用的过程中获得显著优势，助力您成为成功的财务与税务顾问，或为注册会计师（CA）考试（包括CA、CFA、CS等）做准备。 课程大纲包括： - AS介绍 - AS的适用性 - AS的详细讨论（适用性、目标、范围、定义、对账、计量、披露等） - AS 1 会计原则的披露 - AS 2 库存的价值评估 - AS 3 现金流量表 - AS 4 资产负债表日后发生的或有事项 - AS 5 本期的净利润或损失、以前期间项目和会计政策的变更 - 其他各个会计准则的内容逐一介绍 通过本课程，您将能够深入理解国际会计准则，并在不同情境中应用这些准则。
A warm welcome to the International Accounting Standards (AS) course by Uplatz.Accounting Standards (AS) refer to the general guidelines and standards for financial reporting. A company's financial statements can be prepared using Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS).An accounting standard is application to a company's financial reporting. A few popular examples of accounting standards are segment reporting, goodwill accounting, an allowable method for depreciation, business combination, lease classification, a measure of outstanding share, and revenue recognition.The Generally Accepted Accounting Principles (GAAP), commonly referred as International Accounting Standards, are the primary accounting standards adopted by the U.S. Securities and Exchange Commission (SEC). GAAPs were designated in the United States and form the basis of accepted accounting standards for preparing and reporting financial statements across the world.The International Accounting Standards Board (IASB) provides rule-based and principle-based accounting guidelines for international companies that are based outside the U.S. The International Accounting Standards (IAS) are intended to achieve the uniformity of approach and identity of meaning. Accounting standards of a specific country are strongly influenced by its governance arrangement and tax policy.In essence, an accounting standard is a common set of principles, standards and procedures that define the basis of financial accounting policies and practices. Accounting standards improve the transparency of financial reporting in all countries. In the United States, the Generally Accepted Accounting Principles form the set of accounting standards widely accepted for preparing financial statements. International companies follow the International Financial Reporting Standards, which are set by the International Accounting Standards Board and serve as the guideline for non-U.S. GAAP companies reporting financial statements.Accounting Standards (AS) have the following characteristics, to name a few:An accounting standard is a common set of principles, standards, and procedures that define the basis of financial accounting policies and practices.Accounting standards apply to the full breadth of a entity's financial picture, including assets, liabilities, revenue, expenses and shareholders' equity.Banks, investors, and regulatory agencies, count on accounting standards to ensure information about a given entity is relevant and accurate.Accounting standards relate to all aspects of an entity's finances, including assets, liabilities, revenue, expenses and shareholders' equity. Specific examples of an accounting standard include revenue recognition, asset classification, allowable methods for depreciation, what is considered depreciable, lease classifications and outstanding share measurement.This is an in-depth training on Accounting Standards provided by Uplatz. The course starts with a general introduction of AS and proceeds with comprehensive explanation of each Accounting Standard (AS 1 to AS 29) with practical examples and industry scenarios demonstrated for each AS.This Accounting Standards course is absolutely a right course for you if you wish to learn the concepts of Accounting Standards.The Accounting Standards training will help you gain significant edge in the understanding of AS and knowing how to apply them practically for different cases. This will help you become a successful Finance & Tax Consultant, or to prepare for the Chartered Accountant (CA) exams including CA, CFA, CS, and others.Accounting Standards (AS) - Course SyllabusIntroduction of ASApplicability of ASList of AS thorough discussion on all the AS (Applicability, Objectives, Scope, Definitions, Reconciliations, Measurement, Disclosures etc)AS 1 Disclosure of Accounting PrinciplesAS 2 Valuation of InventoriesAS 3 Cash Flow StatementsAS 4 Contingencies and Events Occurring After the Balance Sheet DateAS 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting PoliciesAS 6 Depreciation accounting stands withdrawnAS 7 Construction Contracts (Revised 2002)AS 9 Revenue RecognitionAS 10 Property, Plant and EquipmentAS 11 The Effects Of Changes In Foreign Exchange Rates (Revised 2003)AS 12 Accounting for Government GrantsAS 13 Accounting for InvestmentsAS 14 Accounting for AmalgamationsAS 15 Employee Benefits (Revised 2005)AS 16 Borrowing CostsAS 17 Segment ReportingAS 18 Related Party DisclosuresAS 19 LeasesAS 20 Earnings Per ShareAS 21 Consolidated Financial StatementsAS 22 Accounting for taxes on incomeAS 23 Accounting for Investments in Associates in Consolidated Financial StatementsAS 24 Discontinuing OperationsAS 25 Interim Financial ReportingAS 26 Intangible AssetsAS 27 Financial Reporting of Interests in Joint VenturesAS 28 Impairment of AssetsAS 29 Provisions, Contingent Liabilities and Contingent AssetsAS 30, 31, 32 withdrawn
