CPA课程冲刺辅导-Financial Reporting

小班授课或一对一授课

上学期CPA考试成功通过率达100%

Financial Reporting

Session 1：CPA module 1

Session 2：CPA module 2

Session 3：CPA module 3

Session 4：CPA module 4

Session 5：CPA module 5

Session 6：CPA module 6

Session 7：CPA module 7+Summary all sessions & previous test examples &skills etc

Session 1 CPA modules 1-2

This session provides you with the understanding of the financial reporting framework and financial statements

Financial reporting Framework

l Elements of financial statements

l Special accounting

Financial statements

l Statement of Financial position

l Statement of Comprehensive Income

l Statement of Cash flows

l Statement of Changes in equity

l Recognition and Disclosure

l Reconciliation on cash flow statement

Session 2 CPA module 3

This session provides provisions, contingent liabilities and contingent assets

l Disclosure requirement

l Calculation of provision

Session 3 CPA module 4

This session provides you with the concept of tax effect accounting and calculation of the following

l Deferred tax assets

l Deferred tax liabilities

l Journal entries

l Reporting for consecutive years

l Recognition regulations by IAS

l Disclosure

Session 4 CPA module 5

This session provides you with understanding of financial instruments and types

l Definition and examples

l Valuation and regulations by IAS

l Hedge accounting overview

l Disclosure and recognition

Session 5 CPA module 6

This session provides overview understanding of business combinations and group accounting of parents companies

l Business combination (IFIS definition)

l Consolidation – Subsidiary

l Journal entries

l Financial reports

l Calculation and reporting of non control ling interest

l Investment in Associates

l Acquisition method

l Equity accounting methods

l Upstream and downstream

Session 6 CPA module 7

This session will help you understand impairment loss and its reporting/disclosure regulation

l Overview of impairment

l Cash generating unit

l Reporting and journal entries

This course will provide candidates enrolled in the CPA program with clear approaching to IAS and AASB concepts and definitions. Each session is a 3 hour face to face tutorial and a continuous support with summary and extra study materials of the each module.

As the tutor provides a leading edge education service, the candidates can be assured they are in the good hands.

The classes will comprise of lectures, exercises, exam standard questions etc. to clarify understanding of concepts and principles of the course material—all emphasized to focus on the preparation of the exam. You will be encouraged to actively participate as much as possible.

适合对象：所有从事Accounting领域工作的相关人士以及在校大学生和正在找工作的学生，希望通过CPA考试提升自身能力和薪资竞争力，从而在会计领域有进一步的上升空间。

授课时间：21小时

授课人数：3-5人小班

授课地点：208/661 George Street Sydney ( Near ANZ bank)

优越的性价比：只需 $795