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International 会计
概述
CEA CAPA 合作伙伴机构: Universidad Carlos III de 马德里
地点: 马德里,西班牙
主要科目范围: 会计
其他学科领域: 金融
指令: 英语
课程代码: 13482
记录来源: 合作伙伴机构
课程详细信息: 300、400级
Recommended Semester Credits: 3
联系时间: 42
先决条件: Introduction to 会计, Financial 会计
描述
Part I: International accounting issues
Chapter 1: Segment reporting
1. 1 业务 or geographical segment
1.2 Information related to primary and secondary segments
1.3 Segment reporting policies
Chapter 2: Financial reporting in hyperinflationary economies (IAS 29)
2.1 Financial Statements at historic cost and current value
2.2. Identify and use of a General Price Index (GPI)
2.3 Economies which stop being hyperinflationary
Chapter 3: 会计 for foreign transactions and translations of foreign financial statements (IAS 21)
3.1 Conversion and translation of currency
3.2 会计 for gain and losses with foreign currency
3.3 Effects of changes in foreign Exchange rates
Chapter 4: Related parties disclosure (IAS 24)
4.1 Control and significant influence
4.2 Related parties transactions
4.3 Disclosure in relation to related parties
Part II: Transactions after the reporting period
Chapter 5: 事件 after the Balance Sheet date (IAS 10)
5.1调整事件
5.2非调整事件
5.3股息
5.4 Going concern issues arising after end of the reporting period
Chapter 6: Earnings per share (IAS 33)
6.1基本EPS
6.2稀释EPS
6.3 Retrospective adjustments
Part III: Métodos alternativos de financiación
Chapter 7: 会计 for Leases (IAS 17)
71. 会计 by lessees and lessors
7.1经营租赁
7.2融资租赁
7.3 Sale and leaseback transactions
Chapter 8: Off-balance-sheet transactions
8.1债务保理
8.2 Combined sale and repurchase agreements
8.3 Consignment stock arrangements
8.4质押资产
8.5 Operating leasing arrangements
8.6 Disclosure requirements
Part I V: Public sector contracts
Chapter 9: 会计 for government grants and disclosure of government assistance
9.1赠款的会计处理
9.2 Grants related to assets
9.3 Grants related to income
9.4 Disclosure of government grants
第十章:许可证
10.1 会计 for licenses
10.2 Disclosure practice in relation to licenses
Parte V: Specific regulation for banks and financial organisations
Chapter 11: Disclosures in financial statements of Banks and building societies
11.1会计政策
11.2 Income Statement and Balance Sheet
11.3 Specific contingencies and comminments
11.4一般银行风险
11.5 Assets pledged as security
Part VI: Differences PGC-NIC-FASB
Chapter 1: Segment reporting
1. 1 业务 or geographical segment
1.2 Information related to primary and secondary segments
1.3 Segment reporting policies
Chapter 2: Financial reporting in hyperinflationary economies (IAS 29)
2.1 Financial Statements at historic cost and current value
2.2. Identify and use of a General Price Index (GPI)
2.3 Economies which stop being hyperinflationary
Chapter 3: 会计 for foreign transactions and translations of foreign financial statements (IAS 21)
3.1 Conversion and translation of currency
3.2 会计 for gain and losses with foreign currency
3.3 Effects of changes in foreign Exchange rates
Chapter 4: Related parties disclosure (IAS 24)
4.1 Control and significant influence
4.2 Related parties transactions
4.3 Disclosure in relation to related parties
Part II: Transactions after the reporting period
Chapter 5: 事件 after the Balance Sheet date (IAS 10)
5.1调整事件
5.2非调整事件
5.3股息
5.4 Going concern issues arising after end of the reporting period
Chapter 6: Earnings per share (IAS 33)
6.1基本EPS
6.2稀释EPS
6.3 Retrospective adjustments
Part III: Métodos alternativos de financiación
Chapter 7: 会计 for Leases (IAS 17)
71. 会计 by lessees and lessors
7.1经营租赁
7.2融资租赁
7.3 Sale and leaseback transactions
Chapter 8: Off-balance-sheet transactions
8.1债务保理
8.2 Combined sale and repurchase agreements
8.3 Consignment stock arrangements
8.4质押资产
8.5 Operating leasing arrangements
8.6 Disclosure requirements
Part I V: Public sector contracts
Chapter 9: 会计 for government grants and disclosure of government assistance
9.1赠款的会计处理
9.2 Grants related to assets
9.3 Grants related to income
9.4 Disclosure of government grants
第十章:许可证
10.1 会计 for licenses
10.2 Disclosure practice in relation to licenses
Parte V: Specific regulation for banks and financial organisations
Chapter 11: Disclosures in financial statements of Banks and building societies
11.1会计政策
11.2 Income Statement and Balance Sheet
11.3 Specific contingencies and comminments
11.4一般银行风险
11.5 Assets pledged as security
Part VI: Differences PGC-NIC-FASB
