2024-12-31
第2课节 机考平台操作指南
第3课节 Introduction
第4课节 Chapter 1 The Conceptual Framework
第5课节 Chapter 2 IAS 8 Accounting policies, Changes in Accounting estimates and Errors
第6课节 Chapter 3 IAS 2 Inventory
第7课节 Chapter 4 IAS 41 Agriculture
第8课节 Chapter 5 IFRS 13 Fair value measurement
第9课节 Chapter 6 IAS 16 Property,Plant and Equipment
第10课节 Chapter 7 IAS 40 Investment property
第11课节 Chapter 8 IAS 38 Intangible Assets
第12课节 Chapter 9 IAS 36 Impairment of asset
第13课节 Chapter 10 IAS 37 Provisions, Contingent liabilities and Contingent assets
第14课节 Chapter 11 IAS 10 Events after reporting period
第15课节 Chapter 12 IFRS 16 Lease
第16课节 Chapter 13 Financial instruments
第17课节 Chapter 14 IAS 19 Employment benefits
第18课节 Chapter 15 IFRS 2 Share-based payment
第19课节 Chapter 16 IFRS 15 Revenue from Contracts with Customers
第20课节 Chapter 17 IAS 20 Government grant
第21课节 Chapter 18 IAS 23 Borrowing costs
第22课节 Chapter 19 IAS 12 Income tax
第23课节 Chapter 20 IFRS 3 Business Combination
第24课节 Chapter 21 IFRS 10 Consolidated financial statements
第25课节 Chapter 22 IAS 28 Investment in Associate & Joint ventures
第26课节 Chapter 23 IFRS 11 Joint Arrangements
第27课节 Chapter 24 Changes in group structures
第28课节 Chapter 25 IFRS 5 NCA held for sale and discontinued operations
第29课节 Chapter 26 IAS 21 The effects of changes in foreign exchange rates
第30课节 Chapter 27 IAS 7 Statement of Cash Flows
第31课节 Chapter 28-Presentation of Financial Statements
第32课节 Chapter 29-Ethics
第33课节 Chapter 30-Interpretation of Financial Statements
第34课节 Chapter 31-Current issue