高级财务教材新会计 陈信元 introduction and chapter 1.pptVIP

12 Introduction toAdvanced Accounting 1. Classification of Financial Accounting ? Fundamental accounting: Basic procedures and techniques of accounting are introduced. ? Intermediate accounting: Basic theories and methods of financial accounting are discussed. ? Advanced accounting: Application of financial accounting theories and methods in specific industries and transactions is described. 2. Topics of Advanced Accounting ? Business combination and CFS ? Partnership and branch accounting ? Issues in special reporting ? Accounting for foreign operations ?