1、中级财务会计英文教学大纲附件8Intermediate Financial Reporting 2课程编号：041184A课程类型：通识教育必修课 通识教育选修课专业必修课 专业选修课学科基础课总学时：64讲课学时：64实验（上机）学时：学分：4适用对象：Undergraduate students先修课程：Intermediate Financial Reporting 1 or equivalent post-secondary courses in intermediate financial accounting, introductory management accounting,
2、 statistics and economics一、教学目标（黑体，小四号字）Intermediate Financial Reporting 2 is the third in a sequence of four courses in the financial accounting stream in the CPA Canada prerequisite education program (PREP). It is an intermediate financial accounting course that builds on the basic understanding o
3、f financial accounting that you have acquired in previous financial accounting courses. The primary aim of this course is to assist you in: Developing professional competence and skills that will enable you to prepare financial statements, focusing mostly on the liabilities and owners equity element
4、s of the statement of financial position Choosing appropriate financial accounting and reporting policies in both specific and general circumstances determine the substance of a business transaction Critically assessing the ability of the IFRS framework to reflect its substance Analyzing a financial
5、 accounting situation, identify issues and alternatives Formulating recommendations using ethical, professional judgment. This course integrates the use of computer software to solve accounting problems.二、教学内容及其与毕业要求的对应关系（黑体，小四号字）The objective of the Intermediate Financial Reporting 2 is to provide
6、candidates with a complete understanding of the most fundamental concepts in financial accounting and reporting, focusing on the liabilities and equities side of the statement of financial position. Technically complex accounting issues are introduced. The module provides many opportunities for cand
7、idates to consider the audit, tax, finance, and performance management implications of financial accounting and reporting issues. Candidates gain an appreciation of how financial accounting integrates with decision-making and strategies through case scenarios that provide a rich professional context
8、.与毕业要求的对应关系：1.本课程涵盖了负债、所有者权益、所得税会计、租赁、养老金会计、每股盈余、会计政策、会计估计变更和前期差错更正、现金流量表等相关内容，通过本课程的学习，学生能够掌握相关较为复杂的经济业务的核算方法2.涵盖相关的会计理论的内容，提高毕业生理论水平；培养学生独立思考的能力，扩大就业半径。3.会计职业道德相关内容，提升毕业生职业道德水平。三、各教学环节学时分配（黑体，小四号字）教学课时分配序号章节内容讲课实验其他合计1Liabilities33282Shareholders equity, stock-based compensation plans and compound
9、 financial instruments and complex financial instruments773173Accounting for income tax442104Accounting for lease and pension plans663155Earnings per share and accounting changes33176Statement of cash flows3317合计26261264四、教学内容（黑体，小四号字）Lesson 1Lesson 1 focuses on accounting for liabilities. It looks
10、at financial liabilities at fair value through profit or loss, other financial liabilities and non-financial liabilities. This lessons material also covers contingencies. This lessons student notes are primarily based on the guidance set out in IFRS 9 Financial Instruments and IAS 37 Provisions, Con
11、tingent Liabilities and Contingent Assets. Explain the characteristics of a financial liability and a non-financial liability. (Understand) Define working capital, identify various sources of debt financing, and determine the classification and valuation for various liabilities. (Understand) Determi
12、ne the appropriate accounting treatment for provisions, including purchase commitment losses and contingencies, and for guarantees, which are financial liabilities. (Understand) Apply the principles of liability recognition and measurement to situations that include environmental liabilities. (Under
13、stand) Determine the book value of bonds carried at amortized cost. (Application) Explain the effect of a market interest rate change on shareholder wealth. (Application) Measure and report interest expense, explain the nature of a discount or premium, and capitalize interest where required. (Applic
14、ation) Calculate periodic interest expense using the effective interest rate method. (Application) Record a bond retirement for cash and through a defeasance. (Application) Describe the accounting procedures for recognizing foreign-currency denominated debt. (Understand) Describe the disclosure requ
15、ired for liabilities and financial instruments in general and describe quality-of-earnings (QOE) implications. (Understand)Lesson 2Lesson 2 focuses primarily on shareholders equity and stock-based compensation plans. It also discusses compound financial instruments and complex financial instruments,
16、 such as derivatives. Explain the nature of equity. (Understand) Explain the nature of a corporation, and evaluate the advantages and disadvantages of the corporate form of business. (Understand) Account for the issuance of shares for cash or other consideration and transactions relating to subscrip
17、tions receivable. (Application) Account for the retirement of shares and explain the meaning of the gain or loss that results. (Application) Explain the nature of retained earnings and appropriations of retained earnings and record entries for items affecting retained earnings. (Application) Calcula
18、te dividend distributions, acknowledging various dividend entitlements. (Application) Account for a stock split and a stock dividend and explain the substance of the transactions and the “value” received by the recipient. (Application) Prepare appropriate disclosures on the statement of cash flows a
19、nd in the notes to the financial statements to reflect equity transactions. (Application) Prepare a statement of changes in equity. (Application) Explain the nature of debt as well as equity and classify financial instruments according to their terms. (Understand) Account for convertible bonds, conv
20、ertible at the investors option. (Application) Explain the valuation problems that arise when recognizing a conversion option on the issuance of convertible debt. (Understand) Be able to explain the issues inherent in stock-based compensation. (Understand) Explain the nature of a derivative instrume
21、nt and its accounting treatment. (Understand) Prepare appropriate statement of cash flows disclosures reflecting typical transactions for financial instruments. (Application) Describe the three areas of required disclosure for financial instruments. (Application)Lesson 3Lesson 3 focuses on accountin
22、g for income taxes in accordance with IAS 12 Income Taxes. It also take a closer look at accounting for tax losses. Explain inter-period and intra-period tax allocation. (Application) Explain temporary differences. (Application) Explain the nature of deferred tax assets and liabilities. (Understand)
23、 Describe the major alternatives for accounting for corporate income tax. (Understand) Account for income taxes according to IAS 12, giving recognition to temporary differences. (Application) Understand how to account for operating losses as loss carrybacks and loss carryforwards. (Understand) Expla
24、in financial statement disclosure required for income taxes. (Understand)Lesson 4Lesson 4 covers accounting for leases from the perspective of a lessee and lessor. You will learn how to determine whether to classify a lease as a finance lease or an operating lease. Additionally, this lesson will cov
25、er accounting for pension plans and other long-term employee benefits. Explain the nature of property rights obtained and obligations assumed under lease agreements. (Understand) Analyze the substance of a lease agreement with reference to the criteria for recognition of financial statement elements
26、 (assets and liabilities). (Application) From the perspective of the lessee, explain the similarities between leased and owned property, plant, and equipment and the similarities between lease liabilities and other long-term liabilities. (Application) Analyze the impact of leasing arrangements on th
27、e financial statements of the lessee and the lessor. (Application) Evaluate the advantages of leasing versus owning a property, plant, and equipment. (Application) Classify a lease as an operating or finance lease for the lessor and lessee; explain how the classification criteria attempt to reflect
28、the substance of the lease contract. (Application) Account for leases from the perspective of both the lessee and the lessor. (Application) Describe the accounting standards for leases relating to real estate. (Know) Prepare, in good form, financial statement disclosure for a lease, including note d
29、isclosure, for both the lessee and the lessor. (Application) Explain the nature of a pension plan and the key variables used to measure pension amounts. (Application) Explain the theoretical views of pension plans. (Know) Account for defined contribution pension plans (Application) and explain how t
30、o estimate pension plan obligations and annual changes in obligations. (Understand) Contrast the following actuarial cost methods: accumulated benefit, projected unit credit, and level contribution. (Understand) Calculate pension expense and changes in accumulated comprehensive income by combining a
31、ppropriate measures of current and past service costs, interest costs and revenues, and actuarial gains and losses. (Application) Explain the special components of pension expense. (Know) Explain the nature of the pension obligation (net pension plan status) in the context of the recognition criteri
32、a. (Understand) Explain the accounting approach to post-retirement benefits other than pensions. (Understand) Describe financial statement disclosures for pension costs and obligations. (Application)Lesson 5Lesson 5 focuses on determining earnings per share. This lesson will also look at accounting changes. Perform horizontal a
