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描述
财务会计 I 财务报表编制的理论与实践，包括会计选择的概念框架、收入确认及财务信息在契约中的作用。强调货币性资产与负债的计量、报告与披露。包括复杂问题，如租赁、养老金、递延所得税、企业间投资与现金流量报告的会计处理。 #
原文参考文本
Financial Accounting I Theory and practice of financial statement preparation including conceptual framework for accounting choices, revenue recognition and role of financial information in contracting. Emphasis on measurement, reporting, and disclosure of monetary assets and liabilities. Includes complex issues such as accounting for leases, pensions, future income taxes, intercorporate investments and cash flow reporting. #
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来源参考 : https://brocku.ca/webcal/2024/graduate/mpac.html