勤業眾信 IFRS 專業服務團隊 江美艷會計師 帶領製作
「看動畫學會計」精彩剪輯
首次採用國際財務報導準則
First-time Adoption of International Financial Reporting Standards
企業合併
Business Combinations
財務報表之表達
Presentation of Financial Statements
現金流量表
Statement of Cash Flows
會計政策、會計估計變動及錯誤
Accounting Policies, Changes in Accounting Estimates and Errors
所得稅
Income Taxes
不動產、廠房及設備
Property, Plant and Equipment
收入
Revenue
員工福利
Employee Benefits
政府補助之會計及政府輔助之揭露
Accounting for Government Grants and Disclosure of Government Assistance
借款成本
Borrowing Costs
關係人揭露
Related Party Disclosures
合併及單獨財務報表
Consolidated and Separate Financial Statements
投資關聯企業
Investments in Associates
金融工具:表達
Financial Instruments: Presentation
金融工具:認列與衡量
Financial Instruments: Recognition and Measurement
投資性不動產
Investment Property