IAS 40 investment property defines investment property as property held to earn rentals or for capital appreciation or both,rather than for: -Use in production orsupply of goods or services; -Sale in the ordinary course of business. (三)思考与实践Thinking and practice 1.How does the IASB Framework define as asset? 2.How might a non-current asset be defined? 3.Define an impairment, 4.How is value in use calculated? (四)教学方法与手段Teaching methods Explain in class,and take for example,discussion 第四章Chapter4 Employee benefits (一)目的与要求Objective&requirement 1.Apply and discuss the accounting treatment of short term and long term employee benefits and defined contribution and defined benefit plans. 2.Identify the issues and deficiencies which have led to a proposed change to an accounting standard. (二)教学内容Contents 主要内容 1.IAS 19 Employee benefits; 2.Short-term employee benefi 3.Post-employment benefits 4.Defined contribution plans 5.Defined benefit plans:recognition and measurement; 6.Defined benefit plans:other matters; 7.Other long-term benefits: 8.Disclosures 关键概念与知识点： Employee benefits: 1.Account for gains and losses on settlements and curtailments; 2.Account for the "asset ceiling test"and the reporting of actuarial gains and losses; Proposed changes to accounting standards Identify the issues and deficiencies which have led to a proposed change to an accounting standard.IAS 40 investment property defines investment property as property held to earn rentals or for capital appreciation or both, rather than for: —Use in production or supply of goods or services; —Sale in the ordinary course of business. （三）思考与实践 Thinking and practice 1. How does the IASB Framework define as asset? 2. How might a non-current asset be defined? 3. Define an impairment, 4. How is value in use calculated? （四）教学方法与手段 Teaching methods Explain in class, and take for example, discussion 第四章 Chapter 4 Employee benefits （一） 目的与要求 Objective & requirement 1. Apply and discuss the accounting treatment of short term and long term employee benefits and defined contribution and defined benefit plans. 2. Identify the issues and deficiencies which have led to a proposed change to an accounting standard. (二）教学内容 Contents 主要内容 1. IAS 19 Employee benefits; 2. Short-term employee benefit 3. Post-employment benefits 4. Defined contribution plans 5. Defined benefit plans: recognition and measurement; 6. Defined benefit plans: other matters; 7. Other long-term benefits; 8. Disclosures 关键概念与知识点： Employee benefits: 1. Account for gains and losses on settlements and curtailments; 2. Account for the “asset ceiling test” and the reporting of actuarial gains and losses; Proposed changes to accounting standards Identify the issues and deficiencies which have led to a proposed change to an accounting standard