高级财务会计(英文版)

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