(公司治理與問責(zé)機(jī)制(文件)
【正文】 o Fair value measurement consideration o Reclassifications of gains and losses o Impairment of financial assets o Hedging o Hedging instruments and items o Hedge accounting o Fair value hedges and cash flow hedges o Foreign currency denominated liability o Assessing hedge effectiveness o Embedded derivatives o Derecognition of financial assets and liabilities Short term employee benefits Accounting for share based remuneration Module 6: Business binations and impairment of assets Part B: IAS 28 Investments in Associates o Identifying associates o Use of equity method o Basis of equity method o Application of the equity method o Disclosure Treatment of exchange differences in the adsence of hedging Addition considerations – translation of foreign operation Objectives of translation Introduction to IAS 21 The Effect of Changes in Foreign Exchange Rates Part B: Impairment o Impairment – basic principles o Levels of recoverable amount assessment o Identification of CGUs o Determination of recoverable amount o Fair value less costs to sell o Value in use o Discount rate o Impairment losses and reversals of impairment losses o Allocating goodwill to CGUs o Intangible assetsModule 7: Group, associate and joint venture reporting Termination benefits Part D: Disclosure issues o Scope and level of disclosure o Significance of financial instruments for financial position and performance Module 5: Employee benefits Part D: Comprehensive example o Carrying amounts and tax base of buildings o Other deferred tax assets and liabilities o Taxable profit and current tax expenseModule 4: Accounting for financial instruments Part B: Recognition of deferred tax assets and deferred tax liabilities o Deductible temporary differences Deferred tax assets and deferred tax liabilities Part D: IAS 7 Cash Flow Statements o Information to be disclosed o Preparation of a cash flow statement using a worksheet o Consolidated financial statementsModule 2: Ine taxes fundamentals segment is as follows: Module 1: Overview of general purpose financial report disclosures Part A: Chasseur Chickens Pty Ltd The role of leaders in strategy formulation and selection Transformational leadership Reviewing the implementation process Strategy: From thinking it to doing it Strategic decisionmaking Gap analysis Measuring the performance of strategic capabilities Key stakeholders and strategy Industry analysis for the public sector Defining the industry Levels of strategy Approaches to strategy Consolidate the understanding of strategy and leadership concepts through the use of realworld examples integrated throughout the material, Discuss the terms strategy and leadership and their relationship and consider various viewpoints about what constitutes an effective strategy. Accounting theory and conceptual framework projects What is corporate governance? National Competition Policy Internationalisation o Applying the concept of 39。 Module 1: Accountancy as a profession Convergence and diversity Reporting and Professional Practice CPA108（“報告與專業(yè)實務(wù)”，介紹商業(yè)環(huán)境和對專業(yè)會計人員職責(zé)的深入認(rèn)知以及如何把專業(yè)判斷標(biāo)準(zhǔn)應(yīng)用到道德與報告的實務(wù)中去）70%是選擇題，30%是問答題Reporting and Professional Practice is the foundation segment in the CPA Program. It is pulsory for all new candidates and for existing candidates who did not achieve a pass in Core I before the year 2000. The primary objective of this segment is to provide candidate
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