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所在平台: Udemy |
课程主页: https://www.udemy.com/course/certificate-in-international-financial-reporting-cert-ifr/
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课程名称：国际财务报告（证书，IFR资格证）2025考试 课程概述： 本课程提供了国际财务报告及国际财务报告准则（IFRS）领域的广泛介绍。它追溯了国际会计准则委员会（IASB）的历史，从早期的起源到最近的变更更新及未来发展。 课程大纲： 1. 国际会计准则委员会与IFRS会计准则 - IASB的起源 - IFRS基金会的结构 - 当前发布的国际会计准则（IAS）和国际财务报告准则（IFRS） - 财务报告的概念框架。 2. IFRS会计准则 - 全球趋同与持续发展 - 各个司法管辖区对IFRS的采用概况 - IASB的增长。 3. 收入、呈现与利润 - IAS 1 财务报表的呈现 - IFRS 15 客户合同收入 - IAS 8 会计政策、会计估计的变更及错误。 4. 非流动资产的会计 - IAS 16 物业、厂房和设备 - IAS 40 投资性房地产 - IAS 23 借款成本 - IFRS 5 持有待售非流动资产及终止经营。 5. 资产、减值和补助金的会计 - IAS 38 无形资产 - IAS 36 资产减值 - IAS 20 政府补助的会计及政府援助的披露 - IAS 2 存货。 6. 租赁和专业资产的会计 - IFRS 16 租赁 - IAS 41 农业 - IFRS 6 矿产资源的勘探和评估。 7. 金融工具的会计 - IAS 32 金融工具：列示 - IFRS 9 金融工具 - IFRS 7 金融工具：披露 - IFRS 13 公允价值计量 - IFRS 4 和 IFRS 17 保险合同。 8. 负债的会计 - IAS 37 准备、或有负债和或有资产 - IAS 19 员工福利 - IAS 12 所得税 - IFRS 2 以股份为基础的支付。 9. 集团会计 - 第一部分 - IFRS 10 合并财务报表 - IAS 27 单独财务报表 - IFRS 3 企业合并。 10. 集团会计 - 第二部分 - IFRS 11 联合安排 - IAS 28 联合投资及合资企业 - IFRS 12 对其他实体的权益披露 - IAS 21 外汇变动的影响 - IAS 29 高通胀经济下的财务报告。 11. 披露标准与首次采用 - IAS 7 现金流量表 - IFRS 8 经营部门 - IAS 24 关联方披露 - IAS 33 每股收益 - IAS 34 中期财务报告 - IAS 10 报告期后的事项 - IFRS 1 IFRS的首次采用。 12. IFRS会计准则与其他报告框架 - 中小企业IFRS会计准则 - FASB与美国GAAP - IFRS会计准则与美国GAAP的主要差异 - 印度GAAP。 本课程旨在帮助学员理解国际财务报告的基本原则和应用，提升其在全球市场中的竞争力。
ACCA Certificate in International Financial Reporting (Cert IFR)This financial reporting course offers a broad introduction to the field of International Financial Reporting and International Financial Reporting Standards (IFRS). It traces the history of the International Accounting Standards Board (IASB) from its early roots through to recent changes and updates and future developments.The syllabus1. The International Accounting Standards Board and IFRS Accounting StandardsThe origins of the International Accounting Standards Board (IASB®)The structure of the IFRS FoundationInternational Accounting Standards (IAS® Accounting Standards), and International Financial Reporting Standards (IFRS® Accounting Standards) that are currently in issueThe Conceptual Framework for Financial Reporting.2. IFRS Accounting Standards - global convergence and continued developmentA brief summary of the adoption of International Financial Reporting Standards (IFRS® Accounting Standards) in different jurisdictionsThe growth of the International Accounting Standards Board (IASB®)3. Revenue, presentation and profitIAS 1 Presentation of Financial StatementsIFRS 15 Revenue from Contracts with CustomersIAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.4. Accounting for non-current assetsIAS 16 Property, Plant and EquipmentIAS 40 Investment PropertyIAS 23 Borrowing CostsIFRS 5 Non-current Assets Held for Sale and Discontinued Operations5. Accounting for assets, impairments and grantsIAS 38 Intangible AssetsIAS 36 Impairment of AssetsIAS 20 Accounting for Government Grants and Disclosure of Government AssistanceIAS 2 Inventories6. Accounting for leases and specialised assetsIFRS 16 LeasesIAS 41 AgricultureIFRS 6 Exploration and Evaluation of Mineral Resources7. Accounting for financial instrumentsIAS 32 Financial Instruments: PresentationIFRS 9 Financial InstrumentsIFRS 7 Financial Instruments: DisclosuresIFRS 13 Fair Value MeasurementIFRS 4 and IFRS 17 Insurance Contracts8. Accounting for liabilitiesIAS 37 Provisions, Contingent Liabilities and Contingent AssetsIAS 19 Employee BenefitsIAS 12 Income TaxesIFRS 2 Share-based Payment9. Group accounting - part 1IFRS 10 Consolidated Financial StatementsIAS 27 Separate Financial StatementsIFRS 3 Business Combinations10. Group accounting - part 2IFRS 11 Joint ArrangementsIAS 28 Investments in Associates and Joint VenturesIFRS 12 Disclosure of Interests in Other EntitiesIAS 21 The Effects of Changes in Foreign Exchange RatesIAS 29 Financial Reporting in Hyperinflationary Economies11. Disclosure standards and first-time adoptionIAS 7 Statement of Cash FlowsIFRS 8 Operating SegmentsIAS 24 Related Party DisclosuresIAS 33 Earnings Per ShareIAS 34 Interim Financial ReportingIAS 10 Events after the Reporting PeriodIFRS 1 First-time Adoption of IFRS12. IFRS Accounting Standards and other reporting frameworksThe IFRS for SMEs Accounting StandardThe FASB and US GAAPPrinciple differences between IFRS Accounting Standards and US GAAPIndian GAAP
