英文简介 The purpose of Advanced Financial Accounting lies in enabling students to understand and master the basic theory and methods of important special business in financial accounting, including the merger of enterprises, the consolidated financial statements, foreign currency business, hedging etc. Among them, enterprises merger include the types of enterprises merger, accounting treatment of enterprise merger, goodwill impairment; the consolidated financial statements not only include consolidated accounting treatment on the combination date (the purchase date) and the date after the combination date(the purchase date), but also include the preparation of the consolidated financial statements; foreign currency business includes accounting treatment of foreign currency transactions and the translation methods of foreign currency financial statements; hedging includes hedging instruments and accounting treatment of hedging. |
