The Analysis and Application of New CAS and Its Updates Leilei ( 雷友勤 ) PEO Contracted Trainer 深圳 2012 年 7 月 11-12 日 ( 两天 ) 广州 2012 年 9 月 20-21 日 ( 两天 ) 9:00am - 5:00pm 普通话, 中文教材
BACKGROUND On Feb, 2006, Ministry of Finance issued new Chinese Accounting Standards for Business Enterprises (CAS). And from year 2007 to 2010, Ministry of Finance has issued Interpretation No. 1 to 5, which is further interpretation and update to new CASs. It aims to realize congruence between Chinese standards and International Financial Reporting Standards. Listed companies are compulsory to apply new standards from 2007, other government related entities and non-listed financial entities are compulsory to apply from 2008. Other entities are encouraged to apply it thereafter. Until year end of 2010, most companies has applied new CASs. To apply new CASs, it is necessary to learn more and deeply about the new CASs, to make your financial statements more reliable and comparable. 2006 年 2 月财政部发布了新 企业会计准则 (CAS), 并在 2007 年 -2011 年期间陆续出台了 1-5 号解释, 对新会计准则进行了解释和更新, 基本实现了与国际会计准则的趋同 上市公司在 2007 年须使用新企业会计准则,2008 年扩大至国有企业 非上市金融机构和保险公司 非上市公司鼓励使用, 截至 2010 年底已有大部分非上市公司采用了新企业会计准则 即将采用新企业会计准则的公司, 有必要全面解读新会计准则及最新准则更新 ; 已使用新会计准则的公司也非常有必要对新会计准则进行深入的分析和理解, 才能使您的财务报表更具有可靠性和可比性 METHODOLOGY Interpretation on relevant knowledge 相关知识讲解 Case analysis and group discussion 案例分析和小组讨论 WHO SHOULD ATTEND Accounting, Finance, Tax, Internal control and Auditors, etc. 会计 财务 税务 内控和审计等相关人员
OBJECTIVES To know exactly the principle and requirements of new standards 对中国会计准则有更精准的解读 Background in issuing the new standards and framework 对新会计准则的制定背景和主要框架有所了解 To grasp key points of new standards and solve the difficulties in practical issues 掌握新会计准则的重点内容, 解决实务操作中的疑难问题 Updates on the standards and interpretation 了解最新的准则要求及准则动态 TRAINER Leilei ( 雷友勤 ) PEO Contracted Trainer 教育背景毕业于西南财经大学, 会计学硕士, 主攻国际会计方向 ; 特许公认会计师公会会员 (ACCA) 中国注册会计师 (CICPA) 在学习和实际工作中善于研究和总结, 曾在国家核心级 一级等财经刊物上发表十余篇精彩而有见地的会计 审计等方面文章 主要工作经历及业绩有近十年的企业财务核算及报告 财务管理等工作经验 曾在美国纽交所上市的公司负责集团财务报表合并和报告, 及海外子公司财务管理工作 在集团公司财务报告及分析 国际会计准则 财务预算及管理等方面有着深刻的理解, 并具有成熟 丰富的方法和经验 有多年的财务及 ACCA 课程讲授经验, 善于把扎实的财务理论知识与丰富的实践经验有效结合, 深受学员欢迎和尊重, 被评为优秀讲师 讲授内容为公司财务报告相关内容, 对国际会计准则非常精通, 并对会计准则如何应用于企业报告深有研究 常年致力于研究中国会计准则和国际会计准则, 以及两者的差异分析
ABOUT PEO TRAINING PEO Training 是普岩集团下属致力于专业培训服务的品牌 我们把每一个培训都当作一个完整的咨询项目并注意持续改善 充分了解企业的管理特征 发展战略 业务现状 人员水平等各方面因素并在培训前和贯穿整个培训的相互沟通确保我们的培训内容能真正的为企业所用 持续的课程研发以及高效整合的培训管理使我们能以最优惠的价格提供给您与时俱进的培训课程以及让您满意的服务 TRAINING OUTLINE Introduction to new Chinese Accounting Standards system 中国新会计准则体系介绍 Main changes between new and old CASs 中国新会计准则主要变化概要 New changes of IFRSs and the future impact on CASs 国际会计准则最新变化及对中国会计准则的未来影响 Details of Chinese Accounting Standards 中国新会计准则详细分析讲解 ( 以下基本准则介绍含案例分析及小组讨论内容 ) Details of basic standard / 基本准则 First-time adoption of new CASs / 首次执行企业会计准则 ( 具体条款 ) Presentation of financial statement (FS) / 财务报表列报 1. Format of FS when applying new standards / 新会计准则下报表格式 2. Change on the detailed accounts setting / 具体会计科目新旧准则变化 CAS 01 - Inventory / 存货 1. Details / 准则介绍 2. Difference between old and new / 新旧准则比较 3. Conversion from old to new standards / 新旧衔接
CAS 04 - Fixed assets / 固定资产 1. Details / 准则介绍 2. Difference between old and new / 新旧准则比较 3. Conversion from old to new standards / 新旧衔接 CAS 22 - Financial instrument: recognition and Measurement / 金融工具确认和计量 1. Presentation of Financial Instrument / 金融工具列报 CAS 33 - Business Combination / 合并财务报表 1. Details / 准则介绍 2. Difference between old and new / 新旧准则比较 3. Conversion from old to new standards / 新旧衔接 CAS 02 - Long term Equity Investment / 长期股权投资 CAS 03 - Investment Property / 投资性房地产 CAS 06 - Intangible Assets / 无形资产 CAS 08 - Impairment of Assets / 资产减值 CAS 09 - Employee Benefits / 职工薪酬 CAS 11 - Share-based payment / 股份支付 CAS 13 - Contingencies / 或有事项 CAS 14 - Revenue / 收入 CAS 16 - Government Grant / 政府补助 CAS 17 - Borrowing Cost / 借款费用 CAS 18 - Income Tax / 所得税 CAS 19 - The effect of changes in foreign exchange rates / 外币折算 CAS 21 - Leases / 租赁 CAS 24 - Hedging / 套期保值 CAS 28 - Revenue / 会计政策 会计估计变更及差错更正 CAS 29 - Events after the reporting period / 资产负债表日后事项 CAS 34 - Earning Per Share / 每股收益 CAS 35 - Operating Segments / 分部报告 CAS 36 - Related-party Disclosure / 关联方披露
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