由国际会计准则理事会(IASB)颁布的国际财务报告准则(IFRSs)正迅速得到全球各地的认可,包括中国在内的100多个国家和近40%的全球财富500强(Global Fortune 500)企业已经实现了与IFRS的趋同,IFRS发挥着愈来愈重要的作用。
2012年是IFRSs变化较大的一年,国际会计准则理事会(IASB)正在进行的多个重大项目很可能对报告期末截至2015年的财务报告产生影响。对企业而言,充分认识和有效把握国际财务报告准则的最新变化与发展趋势,对于财务报告信息质量的提高和企业决策都有十分重要的意义。
作为中国最早推行新准则培训的机构,高顿财务培训是权威和正统的,在对几千家大型企业培训经验总结的基础上,实时更新课程内容,针对热点难点问题全面梳理,将为经济全球一体化的涉外企业提供世界主流会计准则的分析与比较,从根本上提高企业的财务报告水平,帮助企业改善决策质量,助力企业长足发展。
建立现有的知识和准备,以符合不断变化国际财务报告准则
掌握2012年IFRSs应用的最新发展
提前计划,预期未来变化
未雨绸缪,规避财务风险
财务总监、总会计师、审计总监
财务经理、资金经理、审计经理
会计师事务所从业人员
基金公司、证券公司、投资银行金融(财务)分析师
Hedge Accounting
IFRS 9: Financial Instruments (replacement of IAS 39)
The IASB’s project plan for the replacement of IAS 39 consists of three main phases
Phase 1: Classification and measurement
Phase 2: Impairment methodology
Phase 3: Hedge accounting
IFRS 10 Consolidated Financial Statements
IAS 28 Investments in Associates and Joint Ventures
Accounting for the loss of control of a group of assets or a subsidiary between an investor and its associate or joint venture
IAS 39 Financial Instruments
Recognition and Measurement
IAS 7 Statement of Cash Flows
Cash flow classification.
IAS 17 Leases
The IASB and the FASB held a joint Leases webcast on Thursday 19 July 2012 providing an update on the Leases project.
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
Determining when to recognize a liability for levies
IFRIC 12 Service Concession Arrangements
How to account for contractual payments made by operator under service concession arrangement
IAS 1 Presentation of Finncial Statements
Presentation of expense for non-income taxes
IAS 12 Income Taxes
Accounting for the tax effects of market value uplifts allowed by new tax legislation for tax depreciation purposes
IAS 16 Property, Plant and Equipment / IAS 38 Intangible Assets
Revenue-based depreciation and amortisation,
IFRS 11 Joint Arrangements
Purchase of an interest in a joint operation that contains a business
IAS 7 Statement of Cash Flows
Cash flow classification