第八章Chapter8 leases (一)目的与要求Objective&requirement 1.Apply and discuss the classification of leases and accounting by lessors and lessees. 2.Account for and discuss sale and leaseback transactions (二)教学内容Contents 1.Forms of lease 2 lessee accounting 3.lessor accounting 4.criticism and proposed changes 基本概念与知识点： 1.IAS 17 covers the accounting under lease transactions for both lessees and lessors. 2.There are two forms of lease:finance leases and operating leases. 3.The definition of a finance lease is very important:it is a lease that transfers all the risks and rewards of ownership of the asset,regardless of whether legal title passes. 4.Lessee accountig 5.Lessor accounting. (三)思考与实践Thinking and practice 1.Distinguish between a finance lease and an operating lease. 2.List the disclosure requirement for lessees under finance leases. 3.What are the arguments both for and against lessees capitalizing leased assets? (四)教学方法与手段Teaching methods Explain in class,and take for example,discussion 第九章Chapter9 Share-based payment (一)目的与要求Objective&requirement 1.Apply and discuss the recognition and measurement criteria for share-based payment transactions; 2.Account for modifications,cancellations and settlements of share-based payment transactions. (二)教学内容Contents 主要内容：第八章 Chapter 8 leases （一） 目的与要求 Objective & requirement 1. Apply and discuss the classification of leases and accounting by lessors and lessees. 2. Account for and discuss sale and leaseback transactions. (二）教学内容 Contents 1.Forms of lease 2 lessee accounting 3.lessor accounting 4.criticism and proposed changes. 基本概念与知识点： 1. IAS 17 covers the accounting under lease transactions for both lessees and lessors. 2. There are two forms of lease: finance leases and operating leases. 3. The definition of a finance lease is very important: it is a lease that transfers all the risks and rewards of ownership of the asset, regardless of whether legal title passes. 4. Lessee accounting; 5. Lessor accounting. （三）思考与实践 Thinking and practice 1. Distinguish between a finance lease and an operating lease. 2. List the disclosure requirement for lessees under finance leases. 3. What are the arguments both for and against lessees capitalizing leased assets? （四）教学方法与手段 Teaching methods Explain in class, and take for example, discussion 第九章 Chapter 9 Share-based payment （一） 目的与要求 Objective & requirement 1. Apply and discuss the recognition and measurement criteria for share-based payment transactions; 2. Account for modifications, cancellations and settlements of share-based payment transactions. (二）教学内容 Contents 主要内容：