《中国会计准则（全英文）》PPT课件 李宁 江西财经大学

 
课件内容： 
Introduction of Accounting Standards 
Understand the definition and characteristics of accounting standards  and comprehend the role of accounting standards in economic development. 
1.1 Introduction of Accounting Standards Ⅰ 
1.2 Introduction of Accounting Standards Ⅱ 
Introduction of CAS 
Understand the content of the framework system of accounting standards  master the role and content of basic accounting standards  and grasp the differences between Chinese and foreign basic accounting standards. 
2.1 Development of CAS 
2.2 CAS-Basic Standards 
CAS–General business I 
Understand the standard system of general business  master the accounting treatment method of general business. 
3.1 CAS 1 Inventories 
3.2 CAS 2 Long Term Equity Investment 
3.3 CAS 3 Investment Property 
3.4 CAS 4 Fixed Assets 
3.5 CAS 6 Intangible Assets 
CAS–General business II 
Understand the standard system of general business  master the accounting treatment method of general business. 
4.1 CAS 9 Employee Benefits 
4.2 CAS 14 Revenue 
4.3 CAS 18 Income Tax 
4.4 CAS 39 Fair Value Measurement 
CAS–Special industries and special businesses I 
Understand the standard system of special industry and special business  master the accounting treatment method  and grasp the economic logic behind the standard. 
5.1 CAS 5 Biological Assets 
5.2 CAS 7 Exchange of Non-monetary Assets 
5.3 CAS 8 Asset impairment 
5.4 CAS 11 Share-based Payment 
5.5 CAS 12 Debt Restructuring 
CAS–Special industries and special businesses II 
Understand the standard system of special industry and special business  master the accounting treatment method  and grasp the economic logic behind the standard. 
6.1 CAS 13 Provision 
6.2 CAS 16 Government Subsidy 
6.3 CAS 17 Borrowing Costs 
6.4 CAS 19 Foreign currency translation 
6.5 CAS 21 Lease 
CAS–Special industries and special businesses III 
Understand the standard system of special industry and special business  master the accounting treatment method  and grasp the economic logic behind the standard. 
7.1 CAS 22 Recognition and measurement of Financial Instruments 
7.2 CAS 23 Transfer of Financial Assets 
7.3 CAS 24 Hedge Accounting 
7.4 CAS 34 Earnings per Share 
CAS–Financial reports 
Understand the system and content of financial report  master the preparation method of financial report  and grasp the business logic of report preparation. 
8.1 CAS 20 Business Combinations 
8.2 CAS 29 Events after the Balance Sheet Date 
8.3 CAS 35 Segment Reporting 
8.4 CAS 36 Related Party Disclosures 
8.5 CAS 37 Preparation of Financial Instruments