本课程以国际财务报告准则为基础，包括会计要素、具体会计准则以及财务报表的相关知识，为会计实务工作提供基础。

1 Identify and interpret the key concepts in selected International Financial reporting

Standards relevant to external reporting

2 Analyse and solve accounting issues for reporting entities in accordance with

International Financial Reporting Standards

3 Explain, justify and apply the policies within International financial reporting

standards to a knowledgeable audience

4 Explain the social and economic role of general purpose financial reporting through

corporate reporting practices and current accounting issues

基础会计、中级财务会计

1. Financial Reporting 2nd Edition (Loftus et al.)

2. 刘永泽、陈立军：中级财务会计（第6版），东北财经大学出版社