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所在平台: Udemy |
课程主页: https://www.udemy.com/course/ias-36-impairment-of-assets/
课程评论：没有评论
**Coursera 课程总结：IAS 36 资产减值** 本课程深入讲解了国际会计准则（IAS）第 36 号“资产减值”，旨在帮助学员掌握如何确保资产的账面价值不超过其可收回金额，从而提升财务报表的可靠性和相关性。 课程的核心内容包括： * **资产减值核心概念：** 重点阐述了“使用价值”、“账面价值”、“可收回金额”和“公允价值”的确定方法。 * **减值损失的确认与计量：** 详细讲解了如何将减值损失分配至现金产出单元（CGUs）和商誉，并提供了大量实践案例。 * **减值损失的转回：** 深入剖析了减值损失转回的条件、确认方法及其在 CGUs 上的分配。 * **资产估值模型：** 结合成本模型和重估模型，清晰解释了在评估资产减值损失时如何应用这些模型，并演示了相关的会计分录。 * **学习方法：** 课程采用大量视听内容，包括视频讲解关键示例，以提高学员的学习参与度和理解力。 * **附加资源：** 提供 IAS 36 完整准则的下载链接，并设置了数个测验题，以巩固学习效果。 通过本课程的学习，学员将能够更清晰、更透彻地理解 IAS 36 的复杂概念，并能将其应用于实际的财务报告中，增强利益相关者对公司财务状况的信心。
IAS 36 ensures that assets are not carried at more than their recoverable amount, thereby maintaining the reliability and relevance of financial statements. By adhering to the standard's guidelines, entities provide a transparent view of their asset valuations, enhancing stakeholder confidence in the financial reporting process.With this objective in mind and recognizing the complexities of IAS 36, I designed this course to simplify these topics for students. I incorporated more audiovisual presentations than textual content to increase student engagement, including videos to explain key examples.In this course, I have unraveled the complexities of determining value in use, carrying amount, recoverable amount, and fair value. The allocation of impairment loss to Cash Generating Units (CGUs) and goodwill is effectively explained through practical examples. Additionally, the reversal of impairment loss and its allocation to CGUs are thoroughly covered. The course also explains asset valuation models, such as the Cost Model and Revaluation Model, in the context of assessing impairment loss and the corresponding accounting journal entries, in an easy and understandable manner. The full version of IAS 36 has been provided in a downloadable format in the last section of the course. A few quizzes have also been included to stimulate your thought process on the topics covered in the course.
