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So sánh BCTC của nước ngoài & Việt Nam
Characteristics of accounting information
Các yếu tố của Báo cáo tài chính
The Accounting Process ( Quy trình kế toán )
CHAPTER 2 : CASH AND CASH RECEIVABLES
CASH
CASH EQUIVALENTS
BANK RECONCILIATION
Sales returns
CHAPTER 3 : INVENTORY
Inventory concept ( IAS 2, paragraph 6 )
Chu trình của hàng tồn kho:
Historical Cost ( Giá gốc )
Two inventory accounting system
Pricing techniques ( Phương pháp tính giá xuất kho )
Inventory Evaluation
Recognition & Initial Measurement
The cost of purchased/ acquired PPE
The cost of PPE under financial lease ( TSCĐ thuê tài chính )
The cost of Exchanged PPE
REVALUE TANGIBLE FIX ASSETS
Expenditure & Income
Depreciation (Khấu hao tài sản)
Impairment of assets (Tổn thất tài sản) – IAS 36
Determining Recoverable amount (Xác định giá trị có thể thu hồi)
Non – current assets disposal (Thanh lý tài sản cố định)
Share capital (in Joint – stock / Listed company)
Additional paid – in capital (Share premium)
Revalution surplus
Reserves
Distribution of Owner’s Equity
Dividends
Dr Dividends
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International Accounting

International Accounting

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Published by TrucAnh Amy

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Published by: TrucAnh Amy on Jun 18, 2011
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07/04/2014

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