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最新25-26课程看这里
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之前的课程
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张涵SBR(24新录制)深造播放器
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0-0Introduction .sz
1-1 Objective,Qualitative characterisicis&Reporting entity .sz
1-2 Definition,Recognition,Derecognition&Measurement .sz
1-3 Presentation&Disclosure .sz
10-1 Recognition & Measurement .sz
10-2 Restructuring&Environmental provision .sz
10-3 Contingencies .sz
11 Chapter 11 IAS 10 Events after reporting period .sz
12-1 Lessee accounting .sz
12-2 Lessor accounting .sz
12-3 Sales & Leaseback .sz
13-1 Definition&Equity instruments .sz
13-2 Debt instruments .sz
13-3 Impairment of financial assets .sz
13-4 Reclassification & Dereognition .sz
13-5 Reclassification & Dereognition .sz
13-5.2 Financial contracts VS Executory contracts .sz
13-6 IAS 32&IFRS 7 .sz
14-1 Short-term benefits .sz
14-2 Post-employment benefits .sz
14-3 Post-employment&Termination benefits .sz
15-1 Equity-settled share-based payments .sz
15-2 Cash settled share-based payments .sz
15-3 Share-based payaments with a choice of settlement .sz
16-1 FIVE-step model .sz
16-2 Contract costs&Presentation .sz
16-3 Specific guidance .sz
17-1 IAS 20 Government grant .sz
19-1 IAS 12 Income tax .sz
2 Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors .sz
20-1 Business combination .sz
20-2 Acquirer & Acquisition date .sz
20-3 Fair value adjustments & Non-controlling interest .sz
20-4 Fair value of consideration transferred .sz
21-1 Consolidated SOFP .sz
21-2 Consolidated SOCI .sz
22-1 IAS 28 Investment in Associate & Joint ventures .sz
23-1 IFRS 11 Joint Arrangements .sz
24-1 Control obtained .sz
24-2 Specimen question .sz
24-3 Specimen question .sz
24-3 Step acquisition .sz
24-4 Control lost .sz
24-5 Control retained .sz
24-6 Significant influence lost .sz
24-7 Significant influence lost .sz
25-1 IFRS 5 NCA held for sale and discontinued operations .sz
26-1 Functional and presentation currency .sz
26-2 Translation .sz
26-3 Disposal of a foreign operation .sz
27-1 Operating activities .sz
27-2 Investing & Financing activities .sz
28-1 IAS 1 .sz
28-2 IFRS 8 .sz
29-1 Ethics&IAS 24 .sz
29-2 Practice questions .sz
3 Chapter 3 IAS 2 Inventory .sz
30-1 Ratio analysis .sz
30-2 APMs .sz
31-1 Current issue .sz
4 Chapter 4 IAS 41 Agriculture .sz
5-1 Highet&Best use .sz
5-2 Market .sz
5-3 Valuation techniques .sz
6 Chapter 6 IAS 16 Property,Plant and Equipment .sz
7 Chapter 7 IAS 40 Investment property .sz
8-1 Recognition .sz
8-2 Measurement .sz
9-1 Impairment indicators&Losses .sz
9-2 CGU & Reversal .sz
讲义-张涵.pdf
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