方财务会计研究 western financial accounting research,content The objectives of learning “western financial accounting ” P21 CHAPTER 1: Review of basic concepts p29-38 Self test questions p39 Examination type questions p39-42 Chapter 2 .Regulatory framework 1.the IASs setting process P43-47 2.the Framework for the preparation and presentation of FSs P48-64 Chapter 3 .Accounting principle ,concepts and theoretical matters chapter 4: Preparation and presentation of financial statements for limited liability 2.IAS 1-contents and formats of financial statements P98-106 3 IAS 8-net profit or loss for the period, fundamental errors and changes in accounting polices P107-109 4.IAS 34-interim financial statement P112-113 5 IAS 35-discontinuing operation P110-111 Activities and examination type questions P115-116,117 ,118-120 self test questions P121 chapter 5 : Preparation and presentation of financial statements 1 IAS 10-events after the balance sheet date P123-125 2 IAS 12-income taxes P126-131 3 Sales tax -value added tax P132-133 4 IAS 37-provisions ,contingent liabilities and contingent assets P134-137 self test questions P138 Examination type questions P139-140,Contents-continued CHAPTER 7 . non-current assets 1. IAS 16: property, plant and equipment P158-162 2. IAS 40: investment property P172-1 3. IAS 38: intangible assets P176-179 4. IAS 22: business combinations - goodwill P180-183 5. IAS 36: impairment of asset P184-189 6. IAS 20: accounting for government grants and disclosure of government assistance P190-193 7. IAS 23: Borrowing cost P194-197 self test questions P198-1 CHAPTER 8 . IAS 17 - lease 1. related definitions P194-19 2. operating lease P203-20 3. finance lease P2-211 self test questions P212 CHAPTER 9: inventories and construction contracts. 1. IAS 2: inventories P215-220 2. IAS 11: construction contract P221-233 self test questions P234 CHAPTER 10: IAS 12: deferred tax P236-251 self test questions P252 CHAPTER 11: IAS earnings per share P254-271 self test questions P272,Contents-continued 5. Preparation and presentation of consolidated financial statements 13 .Group accounting 1 P286-335 14 .Group accounting 2 P335- 15 .Group accounting 3 P368 6. .Analysis and interpretation of financial statements and related information 16 Analysis and interpretation of financial statements P374 17 Cash flow statements P383 18 Related parties and segment reporting P389,Structure of western financial accounting regulatory framework: -company law -other related regulations -accounting standards UK:FRS(financial reporting statements) USA:GAAP IASs:International accounting standards -IAS 1 Presentation of financial statement (8/97 revised) -IAS 2 inventories (12/93) -IAS 3 superseded by IAS 27、28 -IAS 4 Depreciation -IAS 5 superseded by IAS 1 -IAS 6 superseded by IAS 15 -IAS 7 cash flow statements (12/1992 ),Structure of western financial accounting -IAS 8 net profit or loss for the period , fundamental errors and changes in accounting policies (12/93) -IAS 9 superseded by IAS 38 -IAS 10 Events after the balance sheet date (5/99 revised ) -IAS 11 construction contracts -IAS 12 income taxes -IAS 13 superseded by IAS 1 -IAS 14 segment reporting -IAS 15 information reflection the effects of changing prices -IAS 16 property ,plant and equipment -IAS 17 accounting for leases -IAS 18 revenue -IAS 19 Employee benefits,Structure of western financial accounting -IAS 20 accounting for government grants and disclosure of government assistance -IAS 21 the effects of changes in foreign exchange rates -IAS 22 business combinations -IAS 23 borrowing costs -IAS 24 related party disclosures -IAS 25 superseded by IAS -IAS 26 accounting and reporting by retirement benefit plans -IAS 27 consolidated financial statements and accounting for investments in subsidiaries -IAS 28 accounting for investments in associates,Structure of western financial accounting -IAS 29 financial reporting in hyperinflationary economies -IAS 30 disclosures in the financial statements of bank and similar financial institute -IAS 31 financial reporting of interests in joint ventures -IAS 32 financial instruments :disclosure and presentation -IAS 33 earnings per share -IAS 34 interim financial reporting -IAS 35 discontinuing operations -IAS 36 impairment