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This course is a continuation of intermediate financial accounting and deals with more advanced aspects of financial reporting. It assumes knowledge acquired in previous financial accounting courses and thereby focuses on the exploration of the core technical capabilities to prepare and analyse financial reports for combined entities and on the understanding of the group reporting requirements as well as the rationales behind various accounting principles and standards relating to group reporting. It attempts to investigate issues relating to group reporting and therefore includes topics like business combinations, consolidations financial statements, intragroup transactions and foreign currency translations. Special problems in the consolidation of corporate financial statements will also be covered in the course.
本课程是中级财务会计的延续，涉及财务报告更高階的內容。本课程建基于学生在以前的财务会计课程中获得的知识，伸延至编制和分析合并财务报表等以及对合并报表的要求和与合并相关的会计准则的理解。本课程主要内容包括企业合并，合并财务报表，集团内部交易，外币折算等。本课程中也会探讨合并财务报表中的特殊事例。
Building upon previous editions of Advanced Accounting, author Debra C. Jeter continues to deliver a balanced and detailed approach to the conceptual and technical aspects of advanced accounting. This new and enhanced edition features more in-depth information about international accounting, the upcoming globalisation of accounting standards, changes with FASBs, and the latest developments and differences between U.S. GAAP and IFRS. As always, the text includes comprehensive coverage of all three methods of consolidated financial reporting (cost, partial equity, and total equity).
The fourth edition of Applying IFRS Standards explains the core principles of International Financial Reporting (IFRS) Standards. It also addresses the skills needed to apply the standards in business environments. The book begins with an overview of the International Accounting Standards Board (IASB) and how it establishes accounting standards. The general book topics are then covered in detail and include: income taxes, financial instruments, fair value measurement, property, inventories, employee benefits and more. Discussion questions, exercises and references are provided throughout the book.
