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所在平台: Udemy |
课程主页: https://www.udemy.com/course/learn-ifrs-through-case-studies-part-1/
课程评论：没有评论
课程名称：通过案例学习国际财务报告准则（IFRS）第一部分 课程概述：本课程旨在通过实际应用教授国际财务报告准则（IFRS）。课程包含六个案例，每个案例包括五到六个会计/财务报告情境（共三十五个情境）。在每个情境中，我们将识别相关标准，使用适用的IFRS标准进行逐步分析，推荐正确的会计处理，并在适用的情况下提供调整后的分录。通过这种方式，您将通过实际应用来学习标准。考核情景可能需要您使用IFRS分析会计/财务报告问题，本课程特别关注帮助您在这类情境中获得能力。课程中的视频和幻灯片详细记录了相关标准下的IFRS标准、案例事实的分析以及适用时的调整分录的结论。每个案例的实际材料、幻灯片以及适用的计算Excel文件，将在每个案例的第一段（介绍性）视频中提供。涉及的情境包括租赁、收入确认、金融工具、企业合并会计、重大影响、联合安排和合资企业、固定资产的重估、外资子公司及外币翻译、减值计算和减值损失分配、环境修复负债、错误更正和估计变更、员工解雇福利、投资性房地产、后续事件、递延税项及非货币交易等问题。
This course focuses on teaching IFRS through practical application. There are six cases in this course. Each case consists of five or six accounting/financial reporting scenarios (total of thirty-five scenarios). For each scenario, we will identify the relevant standards, complete a step-by-step analysis using the relevant IFRS standards, recommend correct accounting treatment and provide adjusting journal entries where applicable. This way, you will learn the standards through practical application. An examination scenario might require you to analyze accounting/financial reporting issues using IFRS, and this course focuses on helping you gain competence in such scenarios. The videos and slides document the IFRS criteria under the relevant standard, an analyses of case facts using the criteria and a conclusion with adjusting journal entries where applicable. The actual case, along with slides, and where applicable an Excel file with calculations, is provided with each case under the first (introductory) video for each case. The scenarios covered include issues such as leases, revenue recognition, financial instruments, accounting for business combinations, significant influence, joint arrangements and joint ventures, revaluation of PP & E, foreign subsidiaries and translation of foreign currencies, impairment calculations and allocation of impairment loss, environmental restoration liabilities, correction of errors and changes in estimates, employee termination benefits, investment property, subsequent events, deferred taxes and non-monetary exchanges.
