甘肃CPAA消息：CPA Program专业阶段——Financial Reporting的工作坊与研讨会是帮助大家提高学习效果的好办法！
 
　　Financial Reporting
　　（CPA Program Professional Level. Workshops and webinars.）
 
　　This segment will provide candidates with the understanding of selected International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) and the ability to apply these IFRSs.
 
　　Workshops
 
　　Presentation of Financial Statements
 
　　Module 2
 
　　Available in Brisbane, Melbourne, Perth and Sydney
 
　　Learn about accounting policies and events after the reporting period, statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows in this insightful workshop.
 
　　The Conceptual Framework and its Application in Financial Reporting, and Provisions, Contingent Liabilities and Contingent Assets
 
　　Modules 1 and 3
 
　　Available in Brisbane, Melbourne and Sydney
 
　　This workshop will examine the conceptual framework and its application, including the objective of financial reporting, qualitative characteristics of financial reporting, definition and recognition criteria of elements of financial statements, and measurement of elements of financial statements. It also looks at the accounting of provisions, contingent liabilities and contingent assets.
 
　　Income Taxes
 
　　Module 4
 
　　Available in Brisbane, Melbourne, Perth and Sydney
 
　　This workshop will help you to develop skills in applying IAS 12 principles to a wide range of circumstances. The workshop will cover income tax fundamentals including understanding the terms ‘taxable temporary differences’ and ‘deductible temporary differences’ and applying the requirements of IAS 12 with respect to calculating current and deferred tax assets and liabilities. Recognition of deferred tax assets and deferred tax liabilities, assets carried at fair value or r*ued amounts and presentation and disclosure will also be covered.
 
　　Financial Instruments
 
　　Module 5
 
　　Available in Brisbane, Melbourne, Perth and Sydney
 
　　This workshop will cover the recognition and derecognition of financial assets and financial liabilities, classification and measurement of financial assets and financial liabilities and presentation of financial instruments.
 
　　Business Combinations and Group Accounting
 
　　Module 6
 
　　Available in Brisbane, Melbourne, Perth and Sydney
 
　　This workshop will cover a brief review of IFRS 3 Business Combinations, discuss the concept of the group in relation to consolidated financial statements, pre-acquisition eliminations entries, intra-group transactions and non-controlling interest.
 
　　Impairment of Assets
 
　　Module 7
 
　　Available in Melbourne, Perth and Sydney
 
　　In this workshop you will learn the basic principles of impairment of assets, how to identify assets that may be impaired under IAS36, the impairment of individual assets and the impairment of cash generating units.
 
　　Webinars
 
　　Presentation of Financial Statements
 
　　Module 2
 
　　Learn about accounting policies and events after the reporting period, statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows in this insightful webinar.
 
　　The Conceptual Framework and its Application in Financial Reporting, and Provisions, Contingent Liabilities and Contingent Assets
 
　　Modules 1 and 3
 
　　This webinar will cover the conceptual framework and its application in financial reporting as well as provisions, contingent liabilities and contingent assets. The focus is also on the qualitative characteristics of financial reporting, definition and recognition of elements of financial statements, and measurement.
 
　　Income Taxes
 
　　Module 4
 
　　In this webinar you will develop skills in applying IAS 12 principles to a wide range of circumstances. The webinar will review Income tax fundamentals, recognition of deferred tax assets and deferred tax liabilities, assets carried at fair value or r*ued amounts and presentation and disclosure.
 
　　Financial Instruments
 
　　Module 5
 
　　This webinar will cover financial instruments recognition and derecognition, classification and measurement of financial assets and financial liabilities, fair value hedges, cash flow hedges, and liability or equity.
 
　　Business Combinations and Group Accounting
 
　　Module 6
 
　　This webinar will cover an overview of Business Combinations including a review of key issues, pre-acquisition eliminations entries including an overview of the consolidation process and r*uation of assets and goodwill, intra-group transactions and non-controlling interest.
 
　　Recorded webinars
 
　　Recorded webinars are available to download two business days after the live webinar has run.
 
　　Presentation of Financial Statements
 
　　Module 2
 
　　Learn about accounting policies and events after the reporting period, statement of profit or loss and other comprehensive income, statement of changes in equity, statement of financial position, and statement of cash flows in this insightful recorded webinar.
 
　　The Conceptual Framework and its Application in Financial Reporting, and Provisions, Contingent Liabilities and Contingent Assets
 
　　Modules 1 and 3
 
　　This recorded webinar will cover the conceptual framework and its application in financial reporting as well as provisions, contingent liabilities and contingent assets. The focus is also on the qualitative characteristics of financial reporting, definition and recognition of elements of financial statements, and measurement.
 
　　This recorded webinar will be available to download two business days after the live webinar has run.
 
　　Income Taxes
 
　　Module 4
 
　　In this recorded webinar you will review Income tax fundamentals, recognition of deferred tax assets and deferred tax liabilities, assets carried at fair value or r*ued amounts and presentation and disclosure.
 
　　This recorded webinar will be available to download two business days after the live webinar has run.
 
　　Financial Instruments
 
　　Module 5
 
　　This recorded webinar will cover the recognition, derecognition, classification and measurement of financial assets and financial liabilities and the presentation and disclosure of financial instruments.
 
　　This recorded webinar will be available to download two business days after the live webinar has run.
 
　　Business Combinations and Group Accounting
 
　　Module 6
 
　　This recorded webinar will cover an overview of business combinations, pre-acquisition eliminations entries, intra-group transactions and non-controlling interest.
 
　　This recorded webinar will be available to download two business days after the live webinar has run.
 
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