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所在平台: Udemy |
课程主页: https://www.udemy.com/course/the-2021-complete-guide-to-ias-1/
课程评论:没有评论
**课程名称:** 国际会计准则 (IAS) 1 导论 **课程概述:** 本课程旨在为会计师及希望深入了解国际会计准则 (IAS) 1 的专业人士提供入门指导。IAS/IFRS(国际财务报告准则)提供了一种标准化的金融绩效和财务状况描述方式,使得公司的财务报表在国际范围内更易于理解和比较。尤其对于在公开交易所上市的公司,IAS/IFRS 具有重要意义。 本课程将重点讲解 IAS 1 的核心概念,包括: * **持续经营假设 (Going Concern Assumption)** * **财务报表的组成部分 (Components of Financial Statements)** * **重要性概念 (Materiality Concept)** * **资产和负债的分类 (Classification of Assets and Liabilities)** * **资产和负债分类的具体情况 (Specific situations in classification of assets and liabilities)** * **费用的分析 (Analysis of Expenses)** 课程中将穿插大量实际应用案例,帮助学习者轻松理解抽象概念。完成本课程后,您将能够深入理解 IAS 1 在财务报告中的应用,为在采用 IAS/IFRS 作为主要会计政策的组织中学习或职业发展打下坚实基础。 **适合群体:** * 普通会计师 (General Accountant) * 资产会计师 (Asset accountants) * 合规风险专业人士 (Compliance Risk Professionals) * 首席财务官 (CFO)、财务主管 (Finance Head) * 外部/内部审计师及内部控制专业人士 (External/Internal Auditors and Internal Controls Professionals) * 风险管理、商业及金融、银行学专业的学生 (Risk Management Students, Business and Finance Students, Banking Students) * 其他希望了解 IAS 1 基本概念的学习者 (Other learners who want to learn about basic concepts of IAS 1 in action)
IAS/IFRS standards constitute a standardized way of describing the company's financial performance and position so that company financial statements are understandable and comparable across international boundaries. Additionally, they are particularly relevant for companies with shares or securities listed on a public stock exchange.This course is an introduction for accountants or professionals who want to learn in more detail about the IAS 1 for Financial Reporting that is increasingly adopting by more organizations around the world. This course provides clear guidelines about the underlying concepts of the IAS 1 which is going concern assumption; The components of financial statements ; Materiality Concept; Classification of Assets and Liabilities; Specific situations in classification of assets and liabilities; Analysis of expenses. Many real-world examples about the IAS 1 application will also help you perceive the concepts easily. After studying this course you will be able to understand deeply about IAS 1 for Financial Reporting properly whether for studying or pursuing a career for organizations that require using IAS/IFRS standard as a major accounting policy. Who this course is for:General Accountant, Asset accountantsCompliance Risk ProfessionalsCFO, Finance HeadExternal/Internal Auditors and Internal Controls ProfessionalsRisk Management Students, Business and Finance Students, Banking Students.Other learners who want to learn about basic concepts of IAS 1 in action