澳洲注会财务报表中如何确认并且记录收入 - IFRS 15 Revenue from customers
What you'll learn
- 国际会计准则 IFRS 15 Revenue from contracts with customers
- 澳洲注册会计师资格证 Financial Reporting
- 财务报表规则规范 - 如何计算收入，确认并且在财务报表上记录收入
- IFRS 15 Revenue from contracts with customers 计算和报告
- 如何学习，阅读，并理解财务报表中，确认多少收入，什么时候确认收入
- 澳洲财务报表规则规范 - 如何计算收入，确认并且在财务报表上记录收入
- 通过理解读懂不同的Revenue recognition methods对公司财务状况的影响，更好的做战略决策
- 如何按照国际会计准则，准备财务报表
- 如何准备财务报表中的收入问题和notes
- Financial Reporting
Requirements
- Basic Accounting
- Accounting Foundation
- 会计基础知识
Description
Financial Reporting中要求公司按照IFRS 15 Revenue from contracts with customers记录收入。公司不是按照收到现金来记录收入，而是按照履行了多少合约中的责任，完成了多少的工作，来计入收入。
我们这节课是一节完整的，从初级到高级，循序渐进的课程。按照5步走的Recognition model确认收入，这个5步走也是这节课的知识架构。我们拆分开每一步，用真题练习的方式，讲解复杂的收入情况。比如说，如何分配discount。当Performance obligation是一系列的活动时，什么时候才是履行了责任。建筑合同分批付款的公司，不同阶段记录多少的收入。还有修改合约的时候，对确认收入有什么样的影响。
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，计算contract modification, 2种记录收入的方法input method and output method，如何计算contract asset and liability。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Revenue calculation and reporting，还有考试中复杂的计算，更顺利的通过Financial Reporting的考试。
对于会计工作，在职的你来说，确认收入是给每个公司，准备财务报表都必须做的事情。希望这节课可以帮助你应对，准备财务报表中的一些复杂的收入情况。理解收入会计准则的要求，如何影响了公司的财务表现，和未来的商业活动。
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，知道公司如何记录收入，在什么时间点，可以记录多少收入。不同的记录收入的方法，对bottom line有什么影响。收入的记录，直接影响了公司的财务表现，甚至是投资者或者借贷人对公司业绩的评估。希望这节课，可以帮助你更好的管理公司经营，满足财务报表会计法律法规，应对复杂的商业问题，做明智的战略决策。
Who this course is for:
- 学习国际会计准则 IFRS 15 Revenue from contracts with customers
- 参加澳洲注册会计师资格证考试 Financial Reporting
- 工作需要，如果准备财务报表Financial Statements和notes
- Accounting degree students
- 在职初级会计
- 在职会计
- 想要理解并且读懂财务报表的Business owner
- 作为投资者和借贷方，需要理解并且读懂公司财务报表
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.