财务会计研究

▪ --other related regulations
p29-38
▪
Self test questions
p39
▪
Examination type questions
p39-42
▪
Chapter 2 .Regulatory framework
▪
1.the IASs setting process
P43-47
▪
2.the Framework for the preparation and presentation of FSs P48-64
▪
self test questions
P121
▪
chapter 5 : Preparation and presentation of financial statements
▪
1 IAS 10--events after the balance sheet date
P123-125
▪
2 IAS 12--income taxes
P126-131
▪
3 Sales tax --value added tax
P132-133
▪
4 IAS 37--provisions ,contingent liabilities and contingent assets P134-137
▪
self test questions
P138
▪
Examination type questions
方财务会计研究 western financial
accounting research
▪ content
▪
The objectives of learning “western financial accounting ”
P21
▪
CHAPTER 1: Review of basic concepts
▪ 14 .Group accounting 2
P335-
▪ 15 .Group accounting 3
P368
▪ 6. .Analysis and interpretation of financial statements and related
▪ information
▪ 16 Analysis and interpretation of financial statements P374
▪
2. operating lease
P203-20
▪
3. finance lease
P2-211
▪
self test questions
P212
▪
CHAPTER 9: inventories and construction contracts.
▪
1. IAS 2: inventories
P215-220
▪
2.IAS 1---contents and formats of financial statements
P98-106
▪
3 IAS 8---net profit or loss for the period, fundamental errors
▪
and changes in accounting polices
P176-179
▪
4. IAS 22: business combinations - goodwill
P180-183
▪
5. IAS 36: impairment of asset
P184-189
▪
6. IAS 20: accounting for government grants and disclosure
▪
Chapter 3 .Accounting principle ,concepts and theoretical matters
▪
chapter 4: Preparation and presentation of financial statements
▪
for limited liability
P139-140
▪
▪ Contents-continued’
▪
CHAPTER 7 . non-current assets
▪
1. IAS 16: property, plant and equipment
P158-162
▪
2. IAS 40: investment property
P172-1
▪
3. IAS 38: intangible assets
▪
of government assistance
P190-193
▪
7. IAS 23: Borrowing cost
P194-197
▪
self test questions
P198-1
▪
CHAPTER 8 . IAS 17 -- lease
▪
1. related definitions
P194-19
▪ 17 Cash flow statements
P383
▪ 18 Related parties and segment reporting
P389
▪ Structure of western financial
▪
accounting
▪ regulatory framework:
▪ --company law
▪
2. IAS 11: construction contract
P221-233
▪Baidu Nhomakorabea
self test questions
P234
▪
CHAPTER 10: IAS 12: deferred tax
P236-251
▪
self test questions
P252
▪
CHAPTER 11: IAS earnings per share
P254-271
▪
self test questions
P272
▪ Contents-continued’
▪ 5. Preparation and presentation of consolidated financial
statements
▪ 13 .Group accounting 1
P286-335
P107-109
▪
4.IAS 34--interim financial statement
P112-113
▪
5 IAS 35--discontinuing operation
P110-111
▪
Activities and examination type questions P115-116,117 ,118-120