What you'll learn
- 澳洲注册会计师资格证 Financial Reporting
- 国际会计准则 IAS 36 Impairment of assets
- 衡量Impairment，计算Impairment loss，和报告要求
- 评估什么时候需要做Impairment test
- 给一个Single asset or CGU 记录Impairment
- 如何Reverse 过去做的Impairment
- 如何计算Value in use
- 如何计算并记录 - 资产折损
- 如何准备财务报表中的 - 资产折损问题和notes
- 如何学习，阅读，并理解财务报表中的资产折损意义
- 通过理解读懂资产折损的意义，知道Impairment对公司的影响，更好的做战略决策
- Financial Reporting
Requirements
- Basic Accounting
- Accounting Foundation
- 会计基础知识
Description
1. Financial Reporting中要求公司，按照国际会计准则 IAS 36，计算并且报告资产折损 Impairment of asset。
2. 我们这节课是一节完整的，从初级到高级，循序渐进的课程。讲解了公司需要做Impairment test的时间和条件，如何计算一个单一资产，和一个CGU的Impairment loss。什么时候可以Reverse过去的Impairment loss，然后可以Reverse多少。
3. 对于考澳洲注册会计师资格证Financial Reporting的同学来说，我们讲解了考试重要的计算题知识点。比如说，如何计算CGU的Carrying amount，如何把Goodwill and corporate assets分配给CGU，如何计算Value in use。然后讲解了理论性选择题，比如说，什么时候做Impairment test，还有可以Reverse回多少过去的Impairment loss。希望这节课能够，帮你更深刻的理解，澳洲注册会计师资格证考试Financial Reporting 内容，掌握真题练习Impairment of assets calculation and reporting，还有考试中复杂的计算，更顺利的通过Financial Reporting考试。
4. 对于会计在职的你来说，希望这节课可以帮助你，做Impairment test，计算并且在财务报表中记录写Impairment journals，并且能够应对准备财务报表中的一些复杂情况。理解资产折损Impairment，如何影响了公司的财务状况，对公司经营有什么样的影响。
5. 如果你是一个business owner，也可以通过这门课，理解并读懂公司的财务报表。知道公司经营中，资产折损Impairment of asset，对公司有什么样的财务影响，帮助你更好的管理公司资产，设立有前瞻性的战略决策。
6. 如果你是一个Investor，也可以通过这门课，理解并读懂公司的财务报表，知道公司是否记录了资产折损，了解公司的经营活动和风险，帮助你明智的做投资决策。
Who this course is for:
- 工作需要如果准备财务报表Financial Statements中的Impairment of asset disclosure
- 学习资产折损的财务影响
- 参加澳洲注册会计师资格证考试 Financial Reporting
- Accounting degree students
- 在职初级会计
- 会计专业在校学生
- 想要理解财务报表的Business owner and investor
- 在职会计 Financial Accountant
- 财务分析师
Instructor
![Zora Zhang](data:image/svg+xml,%3Csvg xmlns="http://www.w3.org/2000/svg" viewBox="0 0 64 64"%3E%3C/svg%3E){kind=avatar}
- 4.8 Instructor Rating
- 7 Reviews
- 75 Students
- 9 Courses
Accounting teaching experience:
I have more than 4 years of accounting teaching experience, including courses for the Australian CPA Exams, including the subjects for Ethics and Governance, Financial Reporting, Strategic Management Accounting. I also previously have experience delivering on-job training courses, such as Payroll, Fundamental accounting, and Australian job interview resume courses.
Professional accounting experience:
In addition to being an accounting instructor, I am currently working as a financial advisory manager in one of the big four accounting firms in Australia, and have nearly 10 years of experience in financial analysis.
My work ranges from Data Analytics to Lease Accounting, Financial Statements, and Forecasting and Budgeting. As a client-facing consultant in the accounting firm, I worked directly with Executives, CEO and CFO of clients, and client types include government departments and some large listed Australian and US companies.
When students listen to my courses, they will find that I have integrated a lot of my work experience into my courses. For example, in the lesson on the responsibilities of the Audit committee taught in Ethics and Governance course, I shared my work experience as an Audit Committee Secretary for a large organisation to help students understand the responsibilities of the audit committee more easily and more vividly. I hope to share my extensive work experience and courses with students and help students to have a successful accounting career.