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Strategic Business Reporting コース
ようこそReiwa International Accounting Schoolへ!
はじめに
講師について
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Introduction & Exam preparation
Introduction (3:03)
Professional and Ethical Duty
The professional and ethical duty of the accountant (10:37)
The consequences of unethical behaviour (10:28)
Social Responsibility (12:29)
Accounting Standards
Conceptual Framework (32:26)
Changes In Accounting Policies And Material Errors (IAS 8) (8:40)
First-time Adoption (IFRS 1) (2:54)
Revenue (IFRS 15) (52:07)
Intangible Assets (28:43)
Tangible Assets (45:35)
Financial Instruments (28:43)
Impairment (IFRS9) (17:56)
Hedge Accounting (30:05)
IFRS9 Other topics (11:53)
Lease (IFRS 16) (68:33)
Segment Reporting (IFRS8) (11:01)
Income Tax (IAS12) (30:30)
Provisions (IAS37) (12:48)
Going Concern, Contingent Liabilities and Assets (8:26)
Events after reporting date (IAS10) (9:47)
Related Parties (IAS24) (8:01)
Earnings Per Share (IAS33) (4:22)
Shared based payments (IFRS2) (35:24)
Employee Benefits (IAS 19) (27:03)
Fair Value Measurement (IFRS13) (13:31)
Group Accounting
Consolidation (48:19)
Disposal with Loss of Control (17:28)
Disposal with Control Retained (8:40)
Step Acquisitions (9:43)
Acquisition that increases controlling interest (10:04)
Consolidation - Foreign transaction (42:30)
Joint Arrangements (IFRS11) (9:18)
Consolidated Cash Flow Statements (30:49)
Other Reportings and Current Topics
Not-For-Profit (6:31)
First-time adoption & Changes in accounting policies (10:34)
Small and Medium sized Entities (SMEs) (10:38)
Interim Financial Reporting (IAS34) (2:00)
Ratio analysis (10:03)
Analysis and interpretation of financial information and measurement of performance (15:27)
Environmental and social reporting (4:28)
Integrated Reporting (13:49)
Convergence between national and international reporting standards (5:30)
Current Issues (22:05)
Current Issues - Cryptcurrencies (15:13)
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