K THUT HP NHT BO CO TI CHNH

Thi gian: 08h30-17h30, Th 5, ngy 18/08/2011 a im: 506 Nguyn nh Chiu, Qun 3, H Ch Minh

Hp nht cc bo co ti chnh l mt trong nhng phn phc tp nht trong ton b cng tc k ton ca mt tp on. N phc tp khng nhng do bn cht cc hot ng, cc giao dch hp nht, mua bn cc cng ty ,mua bn hng ha, ti sn, tr c tc gia cc cng ty trong mt tp on m cn do nhng quy nh v hp nht ca VAS cn nhiu iu cha r rng v c th. C l cng do tnh phc tp ca n, nn cc chng trnh k ton ca cc trng i hc Vit Nam cha a phn ny vo ni dung ging dy. Kha hc K thut Hp nht Bo co Ti chnh do Cu lc b Gim c ti chnh Vit Nam v CFO Capital t chc s trang b cho bn nhng k thut khc bit vt qua tt c nhng tr ngi trong qu trnh lp cc bo co ti chnh hp nht. Bn s c truyn t cc k thut hp nht bo co ti chnh theo ng VAS v theo nhng thng l, chun mc quc t v bo co ti chnh (IFRSs) nhng ch m VAS cha r rng. Vi cc bi tp thc hnh ngay ti lp mang tnh h thng, rt n gin, d hiu, logic v c tnh thc hnh cao s gii quyt tt c cc nhm giao dch, cc tnh hung kh khn ph bin bn c th lp cc bo co ti chnh hp nht mt cch d dng v chnh xc. y cng l chng trnh dnh cho cc cn b qun l cp trung, cc trng b phn v tt c nhng ai mong mun lm vic hiu qu hn bng cch nhn bit v tp trung vo cc yu t em li li ch ti chnh cao nht cho cng ty, qua nng cao nng lc qun l iu hnh v thnh cng hn trong cng vic.

MC TIU:
Gip cc Ph tng gim c ph trch ti chnh, Gim c ti chnh, k ton trng, v nhn s tham gia lp BCTC hp nht: Hiu nhng thch thc trong qu trnh lp Bo co ti chnh hp nht ti cc tp on. Cung cp k thut x l nhng vn pht sinh thc t trong vic tng hp, phn tch v lp Bo co ti chnh hp nht.

GING VIN:
Nguyn qun tr cao cp, CFO ca Unilever, Coca-cola, Scancom, Kinh , Scancom, VMEP. Ph Gim c cu lc b CFO Vit Nam. Ging vin ACCA, i hc North Central M, Phng thng mi v Cng nghip London; Thnh vin nhm k thut d ngTrnXun Nam n chng ch CFO chu ca IAFEI ng Nam l chuyn gia Ti chnh vi 25 nm kinh nghim lm gim c ti chnh, qun l cao cp ti cc tp on a quc gia ni ting ca th gii v cc tp on ln, thnh cng ca Vit Nam nh Coca Cola, Unilever, Scancom, Kinh ng cng ang l ging vin ging dy Ti chnh, K ton ca Vin o to a quc gia TUV ca c, Trng i hc North Central ca M, Kent Institute ca c, Vin FMIT.

I TNG THAM D:
Ph Tng gim c ph trch ti chnh, Gim c ti chnh K ton trng K ton tng hp Nhng ngi trc tip tham gia qu trnh lp Bo co ti chnh hp nht

CHNG TRNH C BIT THNG 8

MC PH THAM D:
1,500,000 VND/ngi (bao gm hc ph, tea-break gia gi, ti liu hc tp v tham kho) Gim 20% cho thnh vin chnh thc ca CFO Vietnam Gim 10% cho cng ty ng k nhm hc vin t 3 ngi tr ln.

LIN H NG K
CLB GIM C TI CHNH VN

Ms. T Dung - Tel: 08. 6290 3568 Mobile: 0908.706.064 Fax: 08. 6290 3563 Email:dung.ta@cfo.vn

Ms. Nhi - Tel: 04. 3927 5858 Mobile: 0972.402.092 Fax: 04. 3927 5001 nhai.pham@cfocapital.com.vn

CFO CAPITAL

NI DUNG CHNG TRNH O TO

Phn I. TNG QUAN K TON TP ON
1. 2. 3. 4. Tng quan v tp on, cc loi u t v cc phng php k ton c yu cu Cc bo co ti chnh hp nht v ring bit theo VAS 25 v IAS 27 Trnh t hp nht bo co ti chnh v cu trc ca tp on Trnh by thng tin v cc bn lin quan theo VAS 31/ IAS 24

Phn II. QUY TRNH HP NHT BNG CN I K TON

1. 2. 3. 4. 5. 6. 7. 8. 9. Cc th tc hp nht theo VAS 25 v IAS 27/ consolidation procedures Loi b v loi b tng phn/ Cancellation & part cancellation/ elemination Li ch (c ng) thiu s/ Minority interests Cc khon c tc phi tr bi mt cng ty con/ Dividends payable by a subsidiary Li th thng mi pht sinh do vic hp nht/ Goodwill arising on consolidation K thut hp nht v cc v d/ A technique of consolidation & examples Cc giao dch thng mi lin cng ty (ni b tp on)/ Inter-company trading Giao dch bn ti sn lu di lin cng ty/ Inter-company sales of non-current assets Tm lc Bng cn i k ton hp nht/ Consolidated balance sheet summary

Phn III. HP NHT BNG CN I K TON V BO CO KT QU

1. 2. 3. 4. 5. 6. 7. 8. Mua mt cng ty con trong k k ton/ Acquisition of a subsidiary C tc v cc khon li trc khi mua/ Dividends and pre-acquisition profits Gi tr hp l trong k ton mua cng ty/ Fair value in acquisition accounting VAS 11 v IFRS 3 gi tr hp l/ Fair value Bo co kt qu kinh doanh hp nht/ The consolidated income statement Giao dch thng mi ni b lin cng ty/ inter-company trading C tc lin cng ty/ Inter-company dividends Li trc khi mua/ Pre-acquisition profits

Phn IV. K TON U T VO CNG TY LIN KT V LIN DOANH

1. K ton cho cc cng ty lin kt/ Accounting for associates 2. Bo co ti chnh ring ca nh u t/ Separate financial statements of the investor 3. Bo co ti chnh hp nht/ Consolidated financial statements 4. p dng phng php vn ch s hu trong cc ti khon hp nht/ Equity method 5. Cc giao dch ngc dng/ upstream v xui dng/ downstream 6. Lin doanh v cng ty LD ng kim sot/ Joint ventures & jointly controlled entities 7. Cc hnh thc lin doanh / Forms of joint venture 8. Tha thun bng hp ng/ Contractual arrangement 9. Giao dch gia bn gp vn v lin doanh/ Transactions between a venturer & a j.venture 10. i x k ton cho cng ty lin doanh/ Accounting treatment of jointly controlled entities 11. Hp nht tng ng v v d/ Proportionate consolidation

KINH NGHIM THC TIN TNH NG DNG CAO 2