Academics
Master of Taxation
Advanced Financial Accounting
Release Date: 2017-09-21| Course Name | Advanced Financial Accounting | Course Number | Z1302008 | |||||||
| Course Semester | 1 | Course Time | 32 | Credit | 2 | |||||
| Course Type | □Obligatory Courses ☑Elective Courses | |||||||||
| Institute | School of Public Finance &Taxation | Applicable Major | Masters Taxation | |||||||
| Assessment method | ☑Examination □ Test | |||||||||
| Advanced courses | Intermediate financial accounting | |||||||||
| Teacher | Chen Xiaoan()Zhao Heyun()Deng manyuan() | |||||||||
| Teaching Objectives | ||||||||||
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Students are required to achieve the following purposes: Master accounting standards and methods of special asset business; Be Capable of comparing tax law and accounting differences; Be Capable of providing solutions to the problems from in both theory and practice. |
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| Teaching Contents | ||||||||||
| This course introduces special accounting of complex business, including financial assets, long-term equity investment, investment real estate, non monetary assets exchange, debt restructuring, borrowing costs, government subsidies, contingencies of accounting, lease, accounting policies, estimates and correction of errors, events after the balance sheet and date processing. | ||||||||||
| Outline Designer | Chen Xiaoan() | Date | 2015.10.8 | |||||||