高级财务会计(英文版)
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作者陈庆保 编
出版社中国财政经济出版社
ISBN9787522302546
出版时间2021-02
装帧平装
开本16开
定价65元
货号1202578130
上书时间2024-11-30
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目录
Chapter 1 Business Combination
1.1 Definition of business combination
1.2 Motives for business combinations
1.3 Classification of business combinations
1.4 Accounting for business combination
1.5 Comparison of accounting methods for business combination
1.6 Information disclosure of business combination
Chapter 2 Basic Issues of Consolidated Financial Statements
2.1 Introduction of consolidated financial statements
2.2 Theory for the preparation of consolidated financial statements
2.3 Push-down accounting adopted by combined entity
Chapter 3 Consolidated Financial Statements—At the Date of Acquisition
3.1 Preparing consolidated financial statements-in the case of fully ownership
3.2 Preparing consolidated financial statements-in the case of partial ownership
Chapter 4 Consolidated Financial Statements—After the Date of Acquisition
4.1 Internal record keeping method applied by parent company to account for investment in subsidiary
4.2 Preparing consolidated financial state ments-full o wnership acquisition without common control
4.3 Preparing of consolidated financial statements-partial ownership acquisition without common control
4.4 Preparation of consolidated financial statements-acquisition under common control
4.5 Consolidated cash flow statement of group
Chapter 5 Consolidated Financial Statements—Inter—Company Transactions and Deferred Income Tax
5.1 Inter-company inventory transfer
5.2 Inter-company transactions of depreciable assets
5.3 Inter-company receivables and payables
5.4 Influence of unrealized profits or loss on non-controlling interests within the group
5.5 Deferred income tax in group financial state ments
Chapter 6 Consolidated Financial Statements-VIE Structure
6.1 Definition and consolidation of the VIE structure
6.2 Consolidation of VIE
6.3 Information disclosure of VIE structure
Chapter 7 Ownership Patterns and Post-acquisition Stock Transactions
7.1 Indirect subsidiary control, connecting affiliation and mutual ownership
7.2 Step acquisition
7.3 Post-acquisition stock transactions
Chapter 8 Employee Benefits
8.1 The basic concepts of employee benefits
8.2 Classification of employee benefits
8.3 Post-employment benefits
8.4 Multi-employer plans
8.5 Other long term benefits
8.6 Illustrations
Chapter 9 Leases
9.1 The definition of lease
9.2 Lease components and non-lease components
9.3 Lease modification
9.4 Lessee accounting
9.5 Exemption from single lessee accounting model
9.6 Lessor accounting
9.7 Sale and lease back transactions
9.8 Presentation
Chapter 10 Share-based Payment
10.1 What is share-based payment transaction
10.2 How many types of share-based payment transactions
10.3 Vesting conditions
10.4 Recognition and measurement of share-based payment transactions
Chapter 11 Derivative Financial Instruments
11.1 The basic concepts of derivative financial instruments
11.2 Classification and valuation of derivatives
11.3 Compound financial instruments
11.4 Embedded derivatives
11.5 Hedge accounting
Chapter 12 Foreign Currency Transactions
12.1 Basic concepts
12.2 Accounting requirements for foreign currency transactions
12.3 Ilustration of foreign currency transactions
12.4 Accounting treatment on the date of balance sheet
Chapter 13 Translation and Consolidation of Foreign Currency Financial Statements
13.1 Basic concepts
13.2 Different functional currency from the reporting entity
13.3 Same functional currency as the reporting entity
13.4 Illustration of translation method
13.5 Consolidation of foreign currency financial statements
References
内容摘要
《高级财务会计》课程是会计学专业本科生的必修课程之一，是《中级财务会计》课程的延续和深化。但与《中级财务会计》主要讲解基本会计理论及会计实务不同，本课程主要探讨财务会计学科领域一些特殊和复杂经济业务的核算理论及实务。目前国内很多高校都开设了ACCA及CPA（CANADA）等全英文专业，开展了全英文或双语教学，《Advanced Financial Accounting》（或同类课程）均为核心必修课。但当前国内ACCA专业以及其他全英文会计专业，教材的选择上基本使用国外原版教材。国外原版教材固然原汁原味，内容上也经常更新，但多数原版教材未能兼顾中国会计准则及相关法律法规，其编排格式也不符合国内学生阅读习惯，内容过于庞杂而不够精炼。在实际教学工作中，作者深刻感受到，没有一本合适的全英文教材，教学的效果已受到影响。因此为适应当前高校会计学专业全英文及双语教学需要，亟待编著一部全英文教材。另外对于国外留学生来中国留学，全英文教学的顺利开展，也急需既能体现国际规则惯例又能反映中国特色体系的全英文会计教材。本全英文教材主要依据最新国际财务报告准则（IFRS），结合美国GAAP以及我国各项新准则、相关的会计准则补充规定和解释性文件，以及国内外财务会计理论和实务方面的研究成果，在理论阐述和现行会计准则比较分析的基础上，通过大量案例的形式，以生动、细致、系统和全面地阐述高级财务会计领域各项经济业务的核算方法及其理论和制度依据。本教材每章附大量的复习思考及练习题，以及关键会计术语的中英文对照。
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