课程详情

板块一：采掘业会计记录及计算(Extractive Industry)
1: Time Line
2: Accounting for pre-production costs
3: Finance cost
4: Total production costs
5: a comprehensive example
板块二：无形资产(Intangible assets)
1: Categories of intangible assets
2: Capitalize v.s Expense
板块三：员工福利(Employee benefits)
1: Short-term leave: annual leave v.s sick leave
2: Long service leave: 4-step calculation
3: Post-employment benefits: DC plan v.s. DB plan
板块四:金融资产的计量(Financial instruments)
1:Convertible notes
2:Bond amortization
3:Forward contract
板块五：对冲会计(hedging accounting)
1:Fair value hedge
2:Cash flow hedge