IAS 40 investment property defines investment property as property held to earn rentals or for capital appreciation or both,rather than for: -Use in production orsupply of goods or services; -Sale in the ordinary course of business. (三)思考与实践Thinking and practice 1.How does the IASB Framework define as asset? 2.How might a non-current asset be defined? 3.Define an impairment, 4.How is value in use calculated? (四)教学方法与手段Teaching methods Explain in class,and take for example,discussion 第四章Chapter4 Employee benefits (一)目的与要求Objective&requirement 1.Apply and discuss the accounting treatment of short term and long term employee benefits and defined contribution and defined benefit plans. 2.Identify the issues and deficiencies which have led to a proposed change to an accounting standard. (二)教学内容Contents 主要内容 1.IAS 19 Employee benefits; 2.Short-term employee benefi 3.Post-employment benefits 4.Defined contribution plans 5.Defined benefit plans:recognition and measurement; 6.Defined benefit plans:other matters; 7.Other long-term benefits: 8.Disclosures 关键概念与知识点： Employee benefits: 1.Account for gains and losses on settlements and curtailments; 2.Account for the "asset ceiling test"and the reporting of actuarial gains and losses; Proposed changes to accounting standards Identify the issues and deficiencies which have led to a proposed change to an accounting standard
IAS 40 investment property defines investment property as property held to earn rentals or for capital appreciation or both, rather than for: —Use in production or supply of goods or services; —Sale in the ordinary course of business. （三）思考与实践 Thinking and practice 1. How does the IASB Framework define as asset? 2. How might a non-current asset be defined? 3. Define an impairment, 4. How is value in use calculated? （四）教学方法与手段 Teaching methods Explain in class, and take for example, discussion 第四章 Chapter 4 Employee benefits （一） 目的与要求 Objective & requirement 1. Apply and discuss the accounting treatment of short term and long term employee benefits and defined contribution and defined benefit plans. 2. Identify the issues and deficiencies which have led to a proposed change to an accounting standard. (二）教学内容 Contents 主要内容 1. IAS 19 Employee benefits; 2. Short-term employee benefit 3. Post-employment benefits 4. Defined contribution plans 5. Defined benefit plans: recognition and measurement; 6. Defined benefit plans: other matters; 7. Other long-term benefits; 8. Disclosures 关键概念与知识点： Employee benefits: 1. Account for gains and losses on settlements and curtailments; 2. Account for the “asset ceiling test” and the reporting of actuarial gains and losses; Proposed changes to accounting standards Identify the issues and deficiencies which have led to a proposed change to an accounting standard
(三)思考与实践Thinking and practice 1.what are the four categories of employee benefits given by IAS 19? 2.What is the difference between defined contribution and defince benefit plans? 3.What is a "constructive obligation"compared to a legal obligation (四)教学方法与手段Teaching methods Explain in class,and take for example,discussion 第五章Chapter5 Provisions,,contingencies and events after the reporting period (一)目的与要求Objective&requirement 1.Apply and discuss the recognition,derecognition and measurement of provisions,contingent liabilities and contingent assets,including environmental provisions. 2.Calculate and discuss restructuring provisions; 3.Apply and discuss accounting for events after the reporting date; 4.Determine going concern issues arising after the reporting date. (仁)教学内容Contents 主要内容： 1.Revision of IAS 10 events after the reporting period 2.IAS 37 provisions,contingent liabilities and contingent assets 3.Proposed amendments. 关键概念与知识点： 1.IAS 10 should be familiar from your earlier studies,but it still could come up in part of a question 2.Under IAS37,a provisions should be recognized: (1)when an entity has a present obligation,legal or constructive; (2)It is probable that a transfer of economic benefits will be required to settle it; (3)A reliable estimate can be made of its amount. (三)思考与实践Thinking and practice 1.According to IAS 37 when,and only when,can a provision be recognized? 2.A provision can be made for future operating losses,true of false? 3.When should a contingent liability be recognized? (四)教学方法与手段Teaching methods
（三）思考与实践 Thinking and practice 1. what are the four categories of employee benefits given by IAS 19? 2. What is the difference between defined contribution and defince benefit plans? 3. What is a “constructive obligation” compared to a legal obligation? （四）教学方法与手段 Teaching methods Explain in class, and take for example, discussion 第五 章 Chapter 5 Provisions, contingencies and events after the reporting period （一） 目的与要求 Objective & requirement 1. Apply and discuss the recognition, derecognition and measurement of provisions, contingent liabilities and contingent assets, including environmental provisions. 2. Calculate and discuss restructuring provisions; 3.Apply and discuss accounting for events after the reporting date; 4.Determine going concern issues arising after the reporting date. (二）教学内容 Contents 主要内容： 1. Revision of IAS 10 events after the reporting period 2. IAS 37 provisions, contingent liabilities and contingent assets; 3. Proposed amendments. 关键概念与知识点： 1. IAS 10 should be familiar from your earlier studies, but it still could come up in part of a question, 2．Under IAS 37,a provisions should be recognized: （1）when an entity has a present obligation, legal or constructive; （2）It is probable that a transfer of economic benefits will be required to settle it; （3）A reliable estimate can be made of its amount. （三）思考与实践 Thinking and practice 1. According to IAS 37 when, and only when, can a provision be recognized? 2. A provision can be made for future operating losses, true of false? 3. When should a contingent liability be recognized? （四）教学方法与手段 Teaching methods
Explain in class,and take for example,discussion 第六章Chapter6 Income taxes (一)目的与要求Objective&requirement 1.Apply and discuss the recognition and measurement of deferred tax liabilities and deferred tax assets. 2.Determine the recognition of tax expenses or income and its inclusion in the financial statements. (二)教学内容Contents 主要内容： 1.current tax revised 2.Deferred tax; 3.Taxable temporary differences; 4.Deductible temporary differences; 5.Measurement and recognition of deferred tax; 6.Deferred taxation and business combinations 关键概念与知识点： 1.Taxation consists of two components:current tax and deferred tax 2.Deferred tax assets and liabilities; 3.IAS 12 income taxes covers both current and deferred tax.It has substantial presentation and disclosure requirements. 能力与应用 Be prepared for a whole question on deferred tax,as happened on the pilot paper,when you were asked to discuss the conceptual basis for its accounting treatment and to calculate the deferred tax provision after making adjustments (三)思考与实践Thinking and practice l.What is the difference between“current tax'”and“deferred tax"? 2.A taxable temporary difference gives rise to a deferred tax liability,true of false? 3.What two methods can be used for calculating deferred tax when the tax rate changes? (四)教学方法与手段Teaching methods Explain in class,and take for example,discussion
Explain in class, and take for example, discussion 第六章 Chapter 6 Income taxes （一） 目的与要求 Objective & requirement 1. Apply and discuss the recognition and measurement of deferred tax liabilities and deferred tax assets. 2. Determine the recognition of tax expenses or income and its inclusion in the financial statements. (二）教学内容 Contents 主要内容： 1. current tax revised 2. Deferred tax; 3. Taxable temporary differences; 4. Deductible temporary differences; 5. Measurement and recognition of deferred tax; 6. Deferred taxation and business combinations 关键概念与知识点： 1. Taxation consists of two components: current tax and deferred tax. 2. Deferred tax assets and liabilities; 3. IAS 12 income taxes covers both current and deferred tax. It has substantial presentation and disclosure requirements. 能力与应用 Be prepared for a whole question on deferred tax, as happened on the pilot paper, when you were asked to discuss the conceptual basis for its accounting treatment and to calculate the deferred tax provision after making adjustments. （三）思考与实践 Thinking and practice 1. What is the difference between “current tax” and “deferred tax”? 2. A taxable temporary difference gives rise to a deferred tax liability, true of false? 3. What two methods can be used for calculating deferred tax when the tax rate changes? （四）教学方法与手段 Teaching methods Explain in class, and take for example, discussion