2014年高级会计实务教材主要变化及2014年高会重点详解（Major changes in advanced accounting practice materials in 2014 and details of the 2014 senior seminar）.docVIP

2014年高级会计实务教材主要变化及2014年高会重点详解（Major changes in advanced accounting practice materials in 2014 and details of the 2014 senior seminar） A major change in 2014, senior accounting practice teaching The first chapter of business strategy and financial strategy in this chapter are some wording changes, add and modify some examples The second chapter investment and financing decision and fund management group (1) about when the golden law was amended; (2) the third section of this chapter was changed from fund management group to capital management of enterprise groups and finance companies; (3) finance company enterprise group related content greatly modify. (4) this chapter some examples have been modified The third chapter of this chapter the enterprise budget management performance evaluation this year to delete the related content; some wording was modified The fourth chapter is the performance evaluation for a new chapter of this chapter, based on the third chapter of sixth last year on the rewrite rewritten and expanded The fifth chapter enterprise control this chapter adds some examples and other content without substantial change The sixth chapter enterprise cost management this chapter for the individual character expression changes, add and modify some examples The seventh chapter of enterprise merger and acquisition (1) the first section overview of enterprise merger and acquisition was renamed motivation and type of enterprise merger and acquisition; (2) new examples and modify some wording The eighth chapter of financial instruments accounting (1) increase the distinction between financial liabilities and equity instruments; (2) modify some examples and some wording The ninth chapter business combination and consolidated financial statements (1) modify the initial cost of the long-term equity investment is determined under the same control; (2) revised the accounting treatment of multiple transactions realized by the merging of enterprises; (3) modify the con