CPA课程冲刺辅导-Financial Reporting
Financial Reporting
Session 1：CPA module 1
Session 2：CPA module 2
Session 3：CPA module 3
Session 4：CPA module 4
Session 5：CPA module 5
Session 6：CPA module 6
Seesion 7：CPA module 7+Summary all sessions & previous test examples &skills etc
CPA Program – Financial Reporting and Disclosure
This course will provide material to better prepare you, with your CPA exam
The course is facilitated by a tutor who received a higher grade in CPA module - Financial Reporting. You will receive tips and hints from the tutor in preparing for this module.
This course will be delivered in appropriate language and content such that the candidates will be able to find a direct link to the CPA material and the examination questions when they appear for the examination. Further at the end of the course the candidates will have clear and strong understanding as all concepts. The course material will be thoroughly explained.
All students will receive additional materials including a complete summary at the end of each module. Additional exercises which require calculations will be provided and explained to embed the knowledge learnt. The course facilitator will give you very clear idea on how to approach this module at the examination optimally.
Session 1 CPA modules 1-2
This session provides you with the understanding of the financial reporting framework and financial statements
1. Financial reporting Framework
· Elements of financial statements
· Special accounting
2. Financial statements
· Statement of Financial position
· Statement of Comprehensive Income
· Statement of Cash flows
· Statement of Changes in equity
· Recognition and Disclosure
· Reconciliation on cash flow statement
Session 2 CPA module 3
This session provides provisions, contingent liabilities and contingent assets
1. Disclosure requirement
2. Calculation of provision
Session 3 CPA module 4
This session provides you with the concept of tax effect accounting and calculation of the following
1. Deferred tax assets
2. Deferred tax liabilities
3. Journal entries
4. Reporting for consecutive years
5. Recognition regulations by IAS
6. Disclosure
Session 4 CPA module 5
This session provides you with understanding of financial instruments and types
1. Definition and examples
2. Valuation and regulations by IAS
3. Hedge accounting overview
4. Disclosure and recognition
Session 5 CPA module 6
This session provides overview understanding of business combinations and group accounting of parents companies
1. Business combination (IFIS definition)
2. Consolidation – Subsidiary
· Journal entries
· Financial reports
· Calculation and reporting of non control ling interest
3. Investment in Associates
· Acquisition method
· Equity accounting methods
· Upstream and downstream
Session 6 CPA module 7
This session will help you understand impairment loss and its reporting/disclosure regulation
1. Overview of impairment
2. Cash generating unit
3. Reporting and journal entries
This course will provide candidates enrolled in the CPA program with clear approaching to IAS and AASB concepts and definitions. Each session is a 3 hour face to face tutorial and a continuous support with summary and extra study materials of the each module.
As the tutor provides a leading edge education service, the candidates can be assured they are in the good hands.
The classes will comprise of lectures, exercises, exam standard questions etc. to clarify understanding of concepts and principles of the course material—all emphasized to focus on the preparation of the exam. You will be encouraged to actively participate as much as possible.
适合对象：所有从事Accounting领域工作的相关人士以及在校大学生和正在找工作的学生，希望通过CPA提升自身能力和薪资竞争力，从而在会计领域有进一步的上升空间。
授课时间：21小时
授课人数：3-5人小班 或者 一对一单独辅导
授课地点：208/661 George Streeet Sydney ( Near ANZ bank)
优越的性价比：只需 $795
完成CPA专业考试，CPA专业课程（Profession Level）需要学习4门必修课外加4门选修课中的任意2门：，分别是：
· Ethics and Governance (Nicole Accounting开设辅导)
· Strategic Management Accounting (Nicole Accounting开设辅导)
· Financial Reporting (Nicole Accounting开设辅导)
· Global Strategy and Leadership(Nicole Accounting开设辅导)
· Advanced Taxation (Nicole Accounting开设辅导)
· Advanced Audit and Assurance (Nicole Accounting开设辅导)
· Contemporary Business Issues(Nicole Accounting开设辅导)
· Financial Risk Management (Nicole Accounting开设辅导)
要保持CPA头衔，每年还必须花至少40小时的时间参加由CPA协会举办的职业发展培训课程（CPD），还要交适当的年费，遵守职业操守等。澳洲会计师公会不仅受到国际认可资格——与美国执业会计师公会、香港、马来西亚、新加坡会计师公会有互认协议，凭借国际网络这一优势，以及卓越的专业水平能够使事业发展更为顺利。
澳洲会计师公会与以下北美洲、欧洲及亚洲的团体建立了策略伙伴联盟，使会员成为专业会计环球网络的成员。
• 美国执业会计师公会（AICPA）
• 加拿大注册会计师协会 (CGA-Canada)
• 英国特许管理会计师公会 (CIMA)
• 英国特许公共财务和会计师协会 (CIPFA)
• 加拿大管理会计师协会 (CMA Canada)
• 爱尔兰公共认证会计师学院 (CPA Ireland)
• 香港会计师公会 (HKICPA)
• 新加坡会计师协会 (ICPAS)
• 印度特许会计师协会 (ICAI)
• 马来西亚会计师公会 (MIA)
在长期教学实践中，Nicole经常听到学员们的感慨，诸如：
1. 平时工作忙，没时间阅读CPA课程资料，考试只好临时抱佛脚
2. CPA阅读资料信息量过大，总是抓不住重点，考试准备找不到方向
3. 大学基础不扎实，花费大量时间精力，却无法透彻理解CPA教材，事倍功半
4. CPA考试准备来不及，不幸Fail，浪费时间，浪费金钱
5. 为了准备CPA，占用了过多的私人时间，学习，生活，工作三点缺乏平衡
因此可见，对学海无涯苦作舟的广大CPA学员而言，如能有高人指点迷津，快速总结归纳考点，清晰解题思路，即省去大量重复阅读时间，也大大提高了学习效率，正可谓事半功倍。Nicole Accounting有这长达七年的教学经验，讲师们都是澳大利亚有着丰富工作经验的Qualified Accountants，能够结合实际工作中的案例，并分享自身在学习CPA的心得，总结归纳知识要点，并指出考试易犯的错误，用最通俗的语言，为学员们做最透彻的讲解。
鉴于每个学员的学习基础和在学习中遇到的问题各有不同，我们的辅导课程采取针对性强的辅导方式。
课程注意事项：
1. 我们只是提供课程辅导，帮助学生加深理解知识点，达到真正理解，不做任何代考业务。
2. CPA教材需要阅读，辅导只是辅助，不看教材是无法通过考试的
3. 请广大学员在上课前，把自己学习中遇到的的疑难点做个归纳，辅导时可提高效率，也有助于辅导效果
