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王金升

最新美国通用会计准则培训课程

王金升 / 财务管理讲师

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常驻地: 上海

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课程目标

应用美国会计准则; 了解美国会计准则体系、内容和最新变化; 了解美国会计准则对中国企业的借鉴作用; 比较分析新会计准则与美国会计准则的差异。 对主要准则的应用提供了详尽的解释

课程大纲

1.美国公认会计准则的组成

-财务会计标准声明(FASB/FAS

-会计研究报告(ARB

-会计原理委员会意见(APB

FASB紧急事件处理意见(EITF

-美国注册会计师协会立场阐述(SOP

-美国证监会规则(SEC rules

2. 美国公认会计准则的概念框架和发展趋势

2. 美国会计准则的效力层次

FASB,APB&ARB

FASB技术报告,AICPA行业审计及会计指南及SOP

SEC实例公告及EITF

-其他

3. 美国公认会计准则的概念框架和发展趋势

Concepts Statement No.1-7

4. 重要准则讲解

—存货

Statement No. 151 Inventory Costsan amendment of ARB No. 43, Chapter 4

国际公司会计科目的设计

存货管理与盘点流程

标准材料差异的调整

闲置产能的计量

—固定资产

Statement No. 144 Accounting for the Impairment or Disposal of Long-Lived Assets

Statement No. 121Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed OfEITF 02-7:Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible Assets

初始成本的计量

借款费用的计量

在建工程以及固定资产会计科目设计

特殊的会计处理问题

—无形资产

Statement No. 142 Goodwill and Other Intangible AssetsStatement No. 132 (revised 2003)

—研究与开发支出

Statement No. 2 Accounting for Research and Development CostsStatement No. 68

Research and Development Arrangements

—软件开发成本

Statement No. 86 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise MarketedSOP 98-1,EITF 97-13A

案例:自行开发软件与购置软件等的处理

—收入

Statement No. 48 Revenue Recognition When Right of Return Exists

销售收入的三种确认标准

销售确认计量方法

销售收入的审计重点

销售收入的科目设计

—非货币资产交换

Statement No. 153 Exchanges of Nonmonetary Assetsan amendment of APB Opinion No. 29

会计调整分录处理

—债务重组

Statement No. 15 Accounting by Debtors and Creditors for Troubled Debt RestructuringsTechnical Bulletin 94-1 Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring

—资本化利息

Statement No. 34 Capitalization of Interest Cost

—所得税

Statement No. 109 Accounting for Income TaxesFin48

—外币折算

Statement No. 1 Disclosure of Foreign Currency Translation InformationStatement No. 52 Foreign Currency TranslationStatement No. 70 Financial Reporting and Changing Prices: Foreign Currency Translationan amendment of FASB Statement No. 33)何为计账本位币/功能货币

确定计账本位币应考虑的因素

对境外经营计账本位币的确认

外币交易的后续计量

—租赁

Statement No. 13 Accounting for LeasesStatement No. 28 Accounting for Sales with Leasebacksan amendment of FASB Statement No. 13Statement No. 23Inception of the Leasean amendment of FASB Statement No. 13Statement No. 17Accounting for Leases: Initial Direct Costsan amendment of FASB Statement No. 13statement No. 29 Determining Contingent Rentalsan amendment of FASB Statement No. 13

—或有事项

Statement No. 5 Accounting for ContingenciesStatement No. 11 Accounting for Contingencies: Transition Methodan amendment of FASB Statement No.5

—会计变更、差错更正与前期调整

Statement No. 154 Accounting Changes and Error Correctionsa replacement of APB Opinion No. 20 and FASB Statement No. 3Statement No. 16 Prior Period Adjustments

—关联方交易

Statement No. 57 Related Party Disclosures

—综合收益

Statement No. 130 Reporting Comprehensive Income

与中国CAS差异

5.其它准

上一篇: 新企业会计准则应用指南及主要核算案例解析讲座内训 下一篇:中美会计准则的分析与应用内训课

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