Advanced Accounting (12th Chinese Edition)43

Chapter 1: Introduction to Advanced Accounting

This chapter introduces the concept of advanced accounting and its significance in the financial reporting process. It covers topics such as the objectives of advanced accounting, its relationship with other accounting disciplines, and the users of advanced accounting information.

Chapter 2: Business Combinations

This chapter discusses the accounting treatment of business combinations, including the acquisition of control over one entity by another. It covers the different types of business combinations, the methods of accounting for business combinations, and the subsequent accounting for goodwill and other intangible assets.

Chapter 3: Consolidated Financial Statements

This chapter focuses on the preparation of consolidated financial statements for a group of companies under common control. It covers the concept of consolidation, the consolidation process, and the specific rules for consolidating different types of subsidiaries and investments.

Chapter 4: Foreign Currency Translation

This chapter deals with the translation of financial statements from one currency to another when a company operates in multiple countries. It covers the methods of foreign currency translation, the impact of exchange rate fluctuations, and the accounting for foreign currency transactions and balances.

Chapter 5: Leases

This chapter discusses the accounting treatment of leases, both from the perspective of the lessee and the lessor. It covers the different types of leases, the classification of leases as operating or financing leases, and the specific accounting requirements for each type.

Chapter 6: Investments

This chapter focuses on the accounting for investments in equity and debt securities. It covers the different types of investments, the methods of valuing investments, and the specific accounting requirements for each type.

Chapter 7: Financial Instruments

This chapter discusses the accounting treatment of financial instruments, including stocks, bonds, and derivatives. It covers the different types of financial instruments, the classification of financial instruments, and the specific accounting requirements for each type.

Chapter 8: Impairment of Assets

This chapter focuses on the accounting treatment of asset impairments. It covers the concept of impairment, the methods of assessing impairment, and the specific accounting requirements for different types of assets.

Chapter 9: Accounting for Income Taxes

This chapter discusses the accounting treatment of income taxes, both domestic and foreign. It covers the different types of income taxes, the methods of accounting for income taxes, and the specific accounting requirements for different transactions.

Chapter 10: Equity Investments in Controlled Entities

This chapter focuses on the accounting treatment of equity investments in controlled entities. It covers the different types of equity investments, the methods of accounting for equity investments, and the specific accounting requirements for different transactions.

2024-10-22

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