Course Level 课程水平
Advanced 高级课程
Course Content 课程内容
This two-day course examines major convergence issues in detail. This course will focus primarily on the standards dealing with group issues, employee benefits, share-based payments and deferred tax.
在这两天的课程中,将详细探讨主要的趋同问题。本课程主要讨论与集团事项,雇员福利,基于股份支付以及递延所得税相关的准则。
An introduction to accounting for financial instruments is also given.
同时还将介绍金融工具的会计处理。
This course is practical in nature and draws on real-life examples and case studies. Attendees should have a good working knowledge of the basics of IFRS through attendance, for example, on the BPP IFRS Introductory course.
本课程是应用型课程,使用真实的例子以及案例分析,因此参与者应该通过以前的学习(例如,曾参加BPP的国际财务报告准则入门课程),良好地掌握国际财务报告准则的基础应用知识。
Learning outcomes include obtaining a greater understanding of:
本课程的学习成果和收益:
· Detailed accounting and disclosure requirements of the stable platform
具体的会计处理及披露要求
· The practical problems of converting financial statements into IFRS
将财务报表重述为国际财务报告准则下报表的实务性问题
· Possible future changes
将来可能的变更