2010年新会计准则深度培训（Deep training for new accounting standards in 2010）.doc

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2017-09-05 发布于河南
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2010年新会计准则深度培训（Deep training for new accounting standards in 2010）.doc

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2010年新会计准则深度培训（Deep training for new accounting standards in 2010）

2010年新会计准则深度培训（Deep training for new accounting standards in 2010） [training]: A summary of the new accounting standards and the latest changes ? seven changes on the accounting field ? major changes in accounting information disclosure ? the basic idea of the formulation of accounting standards ? accounting recognition and measurement of the change ? China accounting standards and international accounting standards convergence ? differences between the new accounting standards and the accounting standards Two, the key and difficult standards (1) Reference to international accounting standards IAS27/28/39/31 ? the main changes of long-term equity investment accounting ? long-term equity investment accounting merger of enterprises under the same control. ? case analysis and merger under the same control list ? long-term equity investment accounting merger of enterprises not under the same control. ? long-term equity investment acquired other enterprises merge outside the ? after the subsequent measurement of investment cost method (cost method) ? after the subsequent measurement of investment -- equity method (equity method) ? application of the equity method, the equity method (New) #61692 (New); case analysis calculation under the equity method investment income ? enterprise merger (whether or not under the same control) cost and profit accounting of long term equity investment case ? conversion between cost method and equity method ? disposal of long-term equity investment and disclosure ? long term equity investment and cohesion ? the difference and the international accounting standards. ? business combination and classification ? determine the consolidation date The same with ? #61692 analysis; under the same control merger cases ? analysis of holdings merger under the same control case The same control with ? ? not under the same control merger case analysis ? non controlling in case of a merger under the same control analysis ? disclosure of enterprise merger