有關最新版IFRS的適用與國考準備 - 會計
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By Zenobia
at 2016-12-11T23:51
at 2016-12-11T23:51
Table of Contents
各位好!
在下正準備明年的會計師考試。近來IFRS大改版,我在惶恐之餘上網簡單瀏覽了一下IFRS2013和IFRS2015的差異,有以下問題想請教各位:
首先,我發現有非常重大差異(必須全部砍掉重練)的章節,似乎有收入認列和金融工具兩章;在不補習且現行教科書短期內皆不改版的狀況下,是否只能自讀公報,再佐以(據說)明年春天出版的釋例範本,搭配練習?
此外,有關於IFRS16租賃會計,請問有板友知道明年考試是採舊制還是IFRS16的規定嗎?我在網上尚未看到公報,有點猶豫要不要利用寒假複習舊制(這個又難又長的章節我實在不敢拖到後面念啊)
最後,承上,除了收入和投資兩章外,其他章節(如:不動產)是否僅有少數規定不同,可僅研讀差異分析即可?
因為這部份各方資訊有些混亂,再加上我有一些小緊張,所以上來請教各位。還請大家不吝幫忙解惑!謝謝大家:)
--
在下正準備明年的會計師考試。近來IFRS大改版,我在惶恐之餘上網簡單瀏覽了一下IFRS2013和IFRS2015的差異,有以下問題想請教各位:
首先,我發現有非常重大差異(必須全部砍掉重練)的章節,似乎有收入認列和金融工具兩章;在不補習且現行教科書短期內皆不改版的狀況下,是否只能自讀公報,再佐以(據說)明年春天出版的釋例範本,搭配練習?
此外,有關於IFRS16租賃會計,請問有板友知道明年考試是採舊制還是IFRS16的規定嗎?我在網上尚未看到公報,有點猶豫要不要利用寒假複習舊制(這個又難又長的章節我實在不敢拖到後面念啊)
最後,承上,除了收入和投資兩章外,其他章節(如:不動產)是否僅有少數規定不同,可僅研讀差異分析即可?
因為這部份各方資訊有些混亂,再加上我有一些小緊張,所以上來請教各位。還請大家不吝幫忙解惑!謝謝大家:)
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