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所在平台: Udemy |
课程主页: https://www.udemy.com/course/ias-20-government-grants-and-ias-36-impairment-of-assets/
课程评论：没有评论
**课程内容摘要：IAS 20 政府补助与IAS 36 资产减值** 本课程深入讲解了两项重要的国际会计准则：IAS 20 政府补助会计处理及政府援助的披露，以及IAS 36 资产减值。 **第一部分：IAS 20 政府补助** * **识别、计量与披露：** 学习如何在财务报表中正确识别、计量和披露政府补助及政府援助。 * **确认原则：** 探讨政府补助应确认为收入还是资产账面价值的抵减，并理解这对财务业绩的影响。 **第二部分：IAS 36 资产减值** * **减值确定程序：** 学习IAS 36规定的详细程序，以确定资产何时发生减值。 * **可收回金额评估与减值计算：** 掌握如何评估资产的可收回金额、计算资产减值，并对财务报表进行必要的调整。 * **披露要求：** 重点关注与资产减值相关的披露要求，确保财务报表的透明度并符合IFRS（国际财务报告准则）的要求。 **课程目标：** 完成本课程后，您将掌握在实际财务场景中准确应用这两项会计准则的知识和实践技能。 **适用人群：** 本课程特别适合会计专业人士、财务经理以及致力于财务报告和合规领域的学生。
This course provides a comprehensive understanding of two key International Accounting Standards (IAS) - IAS 20 and IAS 36. IAS 20 focuses on Accounting for Government Grants and the Disclosure of Government Assistance, while IAS 36 addresses the Impairment of Assets.In the first part of the course, you will learn how to Recognize, Measure, and Disclose Government Grants and Government Assistance in financial statements. We will explore the principles governing how grants should be recorded, either as Income or a Reduction in the Carrying Value of an Asset, and understand the impact this has on Financial Performance.The second part covers the detailed procedures for the determining when an asset has been Impaired under the IAS 36. You will learn how to assess Recoverable Amounts, calculate Impairments, and make the necessary adjustments to the financial statements. We will also focus on the Disclosure Requirements related to asset impairments to ensure Transparency and Compliance with the IFRS.By the end of the course, you will have gained the knowledge and practical skills necessary to accurately apply these standards in real-world financial scenarios. This course is ideal for Accounting Professionals, Finance Managers, and students pursuing a career in Financial Reporting and Compliance.
