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进度安排:第一期开讲辞;基本准则;1.存货第二期2.长期股权投资;3.投资性房地产;4.固定资产第三期5.生物资产;6.无形资产;7.非货币性资产交换;8.资产减值第四期9.职工薪酬;10.企业年金基金;11.股份支付;12.债务重组;13.或有事项第五期14.收入;15.建造合同;16.政府补助;17.借款费用第六期18.所得税;19.外币折算;20.企业合并第七期21.租赁;22.金融工具确认和计量第八期23.金融资产转移;24.套期保值;25.原保险合同第九期26.再保险合同;27.石油天然气开采;28.会计政策、会计估计变更和差错更正第十期29.资产负债表日后事项;30.财务报表列报;31.现金流量表第十一期32.中期财务报告;33.合并财务报表;34.每股收益;35.分部报告;36.关联方披露第十二期37.金融工具列报;38.首次执行企业会计准则;总结
Schedule: the first issue of open lectures; Basic Guidelines; 1. Inventory second period 2. Long-term equity investment; 3. Investment real estate; 4. Fixed Assets Phase III 5. Biological assets; 6. Intangible assets; Monetary assets exchange 8 Asset impairment Phase IV Employee compensation 10 Enterprise annuity fund 11 Share payment 12 Debt restructuring 13 Contingent issues Issue 5 Revenue 15 Construction contracts ; 16. Government grants; 17. Borrowing costs sixth period 18. Income tax; 19. Foreign currency translation; 20. Business mergers seventh period 21. Leases; 22. Recognition and measurement of financial instruments eighth period 23. Transfer of financial assets; 24 . Hedging 25. The original insurance contract Ninth 26. Reinsurance contract; 27. Oil and Gas Mining; 28. Accounting policies, accounting estimates change and error correction the tenth period 29. Balance sheet date events; 30. Financial Statements 31. Statement of Cash Flows 11. ISSFANCE 32. INTERIM FINANCIAL REPORT 33. CONSOLIDATED FINANCIAL STATEMENTS 34. EARNINGS PER SHARE 35. SEGMENT REPORTING 36. RELATED PARTY DISCLOSURES 12. ISSUANCE OF FINANCIAL INSTRUMENTS Reported; 38 for the first time the implementation of enterprise accounting standards; summary