|
所在平台: Udemy |
课程主页: https://www.udemy.com/course/ifrs-2-ifrs-5/
课程评论：没有评论
课程名称：IFRS 2 & IFRS 5 概述：本课程提供了对两个重要国际财务报告准则（IFRS）的全面理解，分别是IFRS 2和IFRS 5。IFRS 2主要关注基于股份支付的会计处理，而IFRS 5则涉及待售非流动资产和终止运营。在课程的第一部分，您将学习如何在财务报表中确认、计量和披露基于股份的支付。我们将探讨不同类型的股份支付安排，包括股权结算和现金结算交易，以及这些支付对财务表现和股东权益的影响。 第二部分则涵盖了IFRS 5下待售非流动资产的分类和计量。您将学习如何确定何时将资产分类为待售，计量的标准，以及与终止运营相关的披露要求。我们还将重点讨论这些标准对财务报告的影响，包括它们在决策过程中的重要性。 课程结束时，您将获得准确应用这些标准于实际财务情境所需的知识和实践技能。本课程非常适合会计专业人士、财务经理以及希望在财务报告和合规领域取得成功的学生。
This course provides a comprehensive understanding of two essential International Financial Reporting Standards (IFRS) - IFRS 2 and IFRS 5. IFRS 2 focuses on Accounting for Share-Based Payments, while IFRS 5 addresses the Non-Current Assets Held for Sale and the Discontinued Operations.In the first part of the course, you will learn how to Recognize, Measure, and Disclose Share-Based Payments in financial statements. We will explore the different types of share-based payment arrangements, including equity-settled and cash-settled transactions, and understand the impact these payments have on Financial Performance and Equity.The second part covers the classification and measurement of Non-Current Assets Held for Sale under IFRS 5. You will learn how to determine when an asset should be classified as held for sale, the criteria for measurement, and the requirements for Disclosures related to discontinued operations. We will also focus on the implications of these standards for Financial Reporting, including their importance in decision-making processes.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 the Accounting Professionals, Finance Managers, and students pursuing a successful career in Financial Reporting and Compliance.
