目錄
(課程共約115小時)
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客戶合約之收入
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存貨
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不動產.廠房及設備
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營業用資產減損
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金融資產
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負債&金融負債
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租賃
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- 租賃-講義(可下載)
- 租賃基本架構 (9:27)
- 辨認租賃&公報釋例 (54:33)
- 區分租賃組成部分&非租賃組成部分 (32:05)
- 租賃期間 (62:04)
- 承租人-豁免租賃資本化 (16:21)
- 承租人-租賃資本化 (10:08)
- 承租人模型 (36:42)
- 承租人租賃負債釋例 (37:56)
- 租賃隱含利率 (17:12)
- 承租人原始衡量釋例 (64:07)
- 承租人的後續衡量 (54:30)
- 出租人直接融資型租賃 (63:52)
- 直接融資租賃之模型&釋例 (52:54)
- 直接融資租賃-租賃期間屆滿日 (37:05)
- 銷售型租賃&釋例 (113:29)
- 轉租 (78:17)
- 租賃修改 (160:27)
- 售後租回 (94:37)
員工福利
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每股盈餘
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所得稅
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會計基礎
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現金流量表
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