|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/ifrs-13-fair-value-measurement-and-disclosures/
课程评论：没有评论
课程名称：国际财务报告准则13（IFRS 13）公允价值计量与披露 课程概述：该课程深入讲解国际财务报告准则13（IFRS 13），该准则为公允价值的计量提供了框架，并要求对公允价值计量进行披露。在本课程中，您将学习公允价值的定义及IFRS 13中阐述的关键原则。我们将探讨公允价值计量的不同方法，包括市场法、收益法和成本法，并了解如何将这些方法应用于实际场景。 课程内容还将涵盖公允价值输入的层次结构，强调在可能的情况下使用可观察输入的重要性，以及使用不可观察输入的影响。您将学习如何确定不同资产类别和负债的公允价值，以及与公允价值计量相关的具体披露要求。 此外，我们还将讨论实践案例和实例，以说明IFRS 13在各行业中的应用。您将参与互动活动，以加深对学习内容的理解，并获取在公允价值评估中面临的常见挑战的见解。到课程结束时，您将掌握应用IFRS 13进行财务报告的实践技能和知识。 本课程非常适合会计专业人士、财务经理和追求财务报告、估值与合规职业的学生。
This course provides an in-depth understanding of International Financial Reporting Standard 13 (IFRS 13), which establishes a framework for measuring Fair Value and requires disclosures about fair value measurements.In this course, you will learn the definition of Fair Value and the key principles outlined in IFRS 13. We will explore the various approaches to fair value measurement, including the Market Approach, Income Approach, and Cost Approach, and understand how to apply these methods in real-world scenarios.The course will also cover the hierarchy of fair value inputs, emphasizing the importance of using observable inputs whenever possible and the implications of using unobservable inputs. You will learn how to determine the fair value of different asset classes and liabilities, along with the specific requirements for disclosures related to fair value measurements.Additionally, we will discuss practical examples and case studies to illustrate the application of IFRS 13 in diverse industries. You will engage in interactive activities to reinforce your learning and gain insights into common challenges faced during fair value assessments. By the end of the course, you will have gained practical skills and knowledge to accurately apply IFRS 13 in financial reporting. This course is ideal for Accounting Professionals, Finance Managers, and students pursuing a career in Financial Reporting, Valuation, and Compliance.
