- 講座：奧地利Walter Egger教授系列講座 國際會計準則IFRS 10月8日-10日
- 時間：2011-09-30信息來源：國際學院字體：[ 大 中 小]點擊：
[2011年10月10日更新]
Dear Students from Jufe,
It was my pleasure to have given you this lecture. Here on the web-site of Jufe International school you can find my slides, notes and examples.
The slides show a lot more content than we could talk about during the lecture. I hope you can get an overview over the system of IFRSs, reading those slides.
If you have got any questions try to contact me via E-mail: we@fhwn.ac.at.
Best wishes for successful studies.Dr. Walter Egger
講 座：國際會計準則（IFRS） >> 相關資料
主 講：奧地利Walter Egger教授
時 間：共5講：2011年10月8日上午9：00-11：30，下午14：30-17：00；9日上午9：00-11：30、下午14：30-17：00；10日上午9：00-11：30
地 點：研究生部報告廳
講座學分：1個學分 >> 國際學院《學術講座》課程學分管理辦法[2011年10月10日更新]
全部講義下載 [2011年10月8日更新]
IFRSs_Financial_statements.pdf CF_Statement_Case.xls
Cash_Flow_Statement.pdf Case_Group_Statements.xls
講座內容：
day 1: IFRS in Austria / Europe
Financial statements (IAS 1)
Balance Sheet
Statement of comprehensive Income
Profit and Loss statement
Statement of Other comprehensive Income
IAS 16 - Fair Value Model fixed assets
IAS 39 - Financial Instruments "available for sale"
IAS 39 - cash flow hedges
IAS 19 - actuarial gains and losses
IAS 21 - foreign currency translation (will be part of day two)
Statement of changes in Equity
Cash Flow Statement
comprehensive example of the Cash Flow Statement (IAS 7)
day 2
consolidated financial statements
IFRS 3 - business combinations
IAS 27 - full consolidation
IAS 21 - foreign currency translation
IFRS 5 - discontinued operations
everything with examples
day 3
IAS 18 - income
IAS 11 - construction contracts
IAS 32 - equtiy/liabilities
IAS 39 - financial instruments
IAS 40 - investments properties