This course enables you to have an overall understanding of Chinese accounting standards, understand the purpose, content and influencing factors of accounting standards. This course not only introduces the basic accounting standards and specific accounting standards, but also systematically combs the background and history of the formulation of CAS. Through the study of this course, you will have a clear and in-depth understanding of CAS, understand the economic logic behind the formulation of accounting standards and the differences between Chinese and foreign accounting standards. The feature of this course is a systematic and in-depth interpretation of CAS system, so that you can have an insight into the internal logic of business activities and think about the factors that affect accounting standards. If you want to broaden your understanding of accounting, welcome to this course.
1.1 Introduction of Accounting Standards Ⅰ
1.2 Introduction of Accounting Standards Ⅱ
Introduction of CAS
2.1 Development of CAS
2.2 CAS-Basic Standards
CAS--General business I
3.1 CAS 1 Inventories
3.2 CAS 2 Long Term Equity Investment
3.3 CAS 3 Investment Property
3.4 CAS 4 Fixed Assets
3.5 CAS 6 Intangible Assets
CAS--General business II
4.1 CAS 9 Employee Benefits
4.2 CAS 14 Revenue
4.3 CAS 18 Income Tax
4.4 CAS 39 Fair Value Measurement
CAS--Special industries and special businesses I
5.1 CAS 5 Biological Assets
5.2 CAS 7 Exchange of Non-monetary Assets
5.3 CAS 8 Asset impairment
5.4 CAS 11 Share-based Payment
5.5 CAS 12 Debt Restructuring
CAS--Special industries and special businesses II
6.1 CAS 13 Provision
6.2 CAS 16 Government Subsidy
6.3 CAS 17 Borrowing Costs
6.4 CAS 19 Foreign currency translation
6.5 CAS 21 Lease
CAS--Special industries and special businesses III
7.1 CAS 22 Recognition and measurement of Financial Instruments
7.2 CAS 23 Transfer of Financial Assets
7.3 CAS 24 Hedge Accounting
7.4 CAS 34 Earnings per Share
CAS--Financial reports
8.1 CAS 20 Business Combinations
8.2 CAS 29 Events after the Balance Sheet Date
8.3 CAS 35 Segment Reporting
8.4 CAS 36 Related Party Disclosures
8.5 CAS 37 Preparation of Financial Instruments
