【正文】 Addition considerations – translation of foreign operation Objectives of translation Treatment of exchange differences in the adsence of hedging Introduction to IAS 21 The Effect of Changes in Foreign Exchange Rates 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 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 Accounting for share based remuneration Module 6: Business binations and impairment of assets Termination benefits Short term employee 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 B: Recognition measurement and derecognition o Measurement issues – initial and subsequent measurement 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 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 o Tax losses and unused tax credits o Recoupment of tax losses Part B: Recognition of deferred tax assets and deferred tax liabilities o Deductible temporary differences Financial statement presentation and disclosureModule 3: Ine taxes advanced topics Deferred tax assets and deferred tax liabilities taxeffect accounting 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 Part B: Ine statement and statement of changes in equity o Determination of net profit or loss o Classification and disclosures segment is as follows: Module 1: Overview of general purpose financial report disclosuresFinancial Reporting and Disclosure CPA112（“財務報告與披露”） 100%是選擇題The Financial Reporting and Disclosure segment is one of the elective segments offered in the CPA Program. Financial Reporting and Disclosureis designed to provide candidates with an advanced knowledge of selected financial reporting standards and to provide the necessary skills for their application. In various modules within the Financial Reporting and Disclosure segment, it is assumed a specified level of knowledge has been achieved by candidates on pletion of their undergraduate degree. The materials build on this stated assumed knowledge in order for candidates to achieve an advanced level of financial reporting petency. Candidates must have access to an uptodate version of the CPA Australia Members’ Handbook. The content of the 39。 Part A: Chasseur Chickens Pty Ltd Leadership and the CPA The role of leaders in strategy formulation and selection The