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研修概要
| 目的 | IFRS(国際財務報告基準)の知識付与 |
|---|---|
| 受講対象者 | 簿記2級レベル以上の方 |
| 研修時間 | 12時間 |
| 使用教材 | IFRSテキスト、オリジナルレジュメ |
カリキュラム
|
午前 |
||
|
1日目 |
2時間 |
1．概要 2．財務諸表の相違 3．損益計算書と包括利益計算書 4．貸借対照表と財政状態計算書 5．IFRSの初度適用 |
|
2日目 |
2時間 |
6．収益の計上 7．ポイントに係る会計処理 8．棚卸資産の会計処理 9．有価証券の会計処理 |
|
3日目 |
3時間 |
10．固定資産の会計処理 11．投資不動産の会計処理 12．無形資産の会計処理 |
|
4日目 |
2時間 |
13．減損会計 14．リース会計 15．引当金の会計処理 |
|
5日目 |
3時間 |
16．従業員給付 17．株式報酬 18．連結財務諸表 19．IFRSの初度適用(再確認) |
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