justmentsР9. eР9.3?DividendsР9.4?Other deductionsР 10.?Accumulated prehensive eРTeaching ArrangementР1 Time allocationРThe total class hour is 51, with 3 scores. Lectures in class are divided into 4 teaching units. The time allocation for each teaching unit is as follows:РTeaching UnitРBasic ContentРTime allocatedРPart 1РFinancial Reporting: Concepts, Finanicial Statements, and Related DisclosuresР1 The Environment of Financial ReportingР2 Financial Reporting: Its Conceptual FrameworkР Р8 Р3 The Balance Sheet and the Statement of Changes in Stockholders’ EquityР4Р4 The e Statement and e recognitionР 6Р5 The Statement of Cash FlowsР 5РPart 2РFinancial Reporting: Asset Measurement and e DeterminationР6 Cash and ReceivablesР 4Р7 InventoriesР3Р8 Property, Plant, and EquipmentР4Р9 IntangiblesР3
全文预览
