财务会计研究.pptx

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 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 Chapter 3 .Accounting principle ,concepts and theoretical matters chapter 4: Preparation and presentation of financial statements for limited liability 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 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 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 que