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3.1The IASB’s Framework&Underlying assumptions
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      选集(65)
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      [1] 1.1 Introduction ...
      7550播放
      09:38
      1.1 Introduction of the course
      [4] 1.4 The main elem...
      1855播放
      08:55
      1.4 The main elements of financial reports
      [5] 2.1The regulatory...
      1510播放
      08:12
      2.1The regulatory framework
      [6] 2.2 IAS and IFRS
      1725播放
      08:15
      2.2 IAS and IFRS
      [7] 3.1The IASB’s Fra...
      1664播放
      待播放
      3.1The IASB’s Framework&Underlying assumptions
      [8] 3.2 The qualitati...
      1494播放
      12:49
      3.2 The qualitative characteristics of finance information Ⅰ
      [10] 4.1 The role of s...
      1511播放
      08:58
      4.1 The role of source documents
      [11] 4.2 Books of prim...
      1240播放
      05:45
      4.2 Books of prime entry
      [12] 5.1 Double entry ...
      1846播放
      10:27
      5.1 Double entry bookkeeping principles
      [13] 5.2 Identify the ...
      1111播放
      08:50
      5.2 Identify the main types of ledger accounts
      [14] 5.3 Understand an...
      890播放
      07:14
      5.3 Understand and apply the accounting equation
      [15] 5.4 Explain the u...
      1065播放
      07:36
      5.4 Explain the uses of journals
      [16] 5.5 Recording tra...
      1062播放
      08:35
      5.5 Recording transactions
      [17] 6.1 Identify the ...
      1355播放
      05:01
      6.1 Identify the purpose of a trial balance
      [18] 6.2 Extract ledge...
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      06:12
      6.2 Extract ledger balances into a trial balance
      [19] 7.1 Understand sa...
      1114播放
      09:38
      7.1 Understand sales tax
      [20] 7.2 Calculate sal...
      1409播放
      09:50
      7.2 Calculate sales tax
      [21] 8.1 Scope and def...
      1091播放
      06:32
      8.1 Scope and definition of inventory
      [22] 8.2 Cost of goods...
      1640播放
      07:38
      8.2 Cost of goods sold
      [23] 8.3 Identify the ...
      837播放
      08:30
      8.3 Identify the alternative methods of valuing inventory
      [25] 9.1 Capital and r...
      1672播放
      08:25
      9.1 Capital and revenue expenditure
      [26] 9.2 IAS 16 Proper...
      640播放
      09:41
      9.2 IAS 16 Property, plant and equipment
      [27] 9.3 Depreciation
      1429播放
      10:12
      9.3 Depreciation
      [28] 9.4 Revaluation o...
      1470播放
      09:32
      9.4 Revaluation of non-current assets
      [29] 9.5 Non-current a...
      1436播放
      07:51
      9.5 Non-current asset disposals
      [30] 10.1 Intangible n...
      817播放
      09:21
      10.1 Intangible non-current assets
      [31] 10.2 Research and...
      1404播放
      10:39
      10.2 Research and development costs
      [32] 11.1 Accruals and...
      1437播放
      12:16
      11.1 Accruals and prepayments
      [33] 11.2 Accruals and...
      885播放
      08:46
      11.2 Accruals and prepayments adjustments
      [34] 12.1 Provisions、c...
      890播放
      11:24
      12.1 Provisions、contingent liabilities and contingent assets
      [35] 12.2 Disclosure p...
      721播放
      08:58
      12.2 Disclosure provisions and contingencies
      [36] 13.1 Bookkeeping ...
      724播放
      08:27
      13.1 Bookkeeping entries for irrecoverable debts
      [37] 13.2 Bookkeeping ...
      1676播放
      09:49
      13.2 Bookkeeping entries for allowances for receivables
      [38] 14.1 The operatio...
      952播放
      11:03
      14.1 The operation of control accounts
      [39] 14.2 Accounting f...
      1242播放
      11:32
      14.2 Accounting for receivable and payable
      [40] 14.3 Prepare ledg...
      1500播放
      09:18
      14.3 Prepare ledger control accounts
      [42] 15.2 Prepare bank...
      869播放
      08:03
      15.2 Prepare bank reconciliation statements
      [43] 16.1 Identify the...
      1231播放
      09:14
      16.1 Identify the types of error
      [44] 16.2 Prepare jour...
      1103播放
      06:35
      16.2 Prepare journal entries to correct errors
      [45] 16.3 Understand a...
      2051播放
      09:07
      16.3 Understand and record entries in a suspense account
      [46] 17.1 Incomplete r...
      886播放
      12:49
      17.1 Incomplete records（Ⅰ）
      [47] 17.2 Incomplete r...
      1164播放
      09:46
      17.2 Incomplete records（Ⅱ）
      [48] 17.3 Incomplete r...
      634播放
      11:36
      17.3 Incomplete records（Ⅲ）
      [50] 18.2 Preparation ...
      1459播放
      09:29
      18.2 Preparation of statement of profit or loss for sole trader
      [51] 19.1 Capital Stru...
      1260播放
      08:51
      19.1 Capital Structure of Limited Liability Company
      [52] 19.2 Reserves
      1384播放
      10:40
      19.2 Reserves
      [53] 19.3 Bonus and ri...
      1657播放
      12:39
      19.3 Bonus and rights issue
      [55] 20.2 Comprehensiv...
      989播放
      08:11
      20.2 Comprehensive income and statement of changes in equity
      [56] 20.3 Notes to the...
      1465播放
      10:37
      20.3 Notes to the financial statements
      [57] 20.4 IFRS 15 Reve...
      1307播放
      10:23
      20.4 IFRS 15 Revenue from contracts with customers
      [58] 21.1 Events after...
      1064播放
      09:45
      21.1 Events after reporting period
      [59] 22.1 IAS 7 Statem...
      1527播放
      09:22
      22.1 IAS 7 Statement of cash flows（Ⅰ）
      [60] 22.2 IAS 7 Statem...
      1239播放
      11:47
      22.2 IAS 7 Statement of cash flows（Ⅱ）
      [61] 22.3 Preparing a ...
      1643播放
      09:21
      22.3 Preparing a statement of cash flows（Ⅰ）
      [62] 22.4 Preparing a ...
      1167播放
      17:50
      22.4 Preparing a statement of cash flows（Ⅱ）
      [63] 23.1 Interpretati...
      1533播放
      09:16
      23.1 Interpretation of financial statements（Ⅰ）
      [64] 23.2 Interpretati...
      1470播放
      16:48
      23.2 Interpretation of financial statements（Ⅱ）
      [65] 23.3 Interpretati...
      1651播放
      09:56
      23.3 Interpretation of financial statements（Ⅲ）
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