(三)思考与实践Thinking and practice 1.What ethical problems face management? 2.What objectives might a company have in relation to wider society? 2.Why does Mintzbery say that the profit motive is not enough? (四)教学方法与手段Teaching method Explain in class,and take for example,discussion 第三章Chapter3Non-current assets (一)目的与要求Objective&requirement 1.Apply and discuss the timing of the recognition of non-current assets and the determination of their carrying amounts,including impairments and revaluations. 2.Apply and discuss accounting treatment of investment properties including classification,recognition and measurement issues. (二)教学内容Contents 1.主要内容 1.The definition of an asset; 2.Revision of IASs 16,20 and 23; 3.IAS36 impairment of assets 4.IAS 40 investment property 5.IAS 38 intangible assets; 6.Goodwill 关键概念和知识点： This definition ties in closely with the definitions produced by other standard-setters,particularly FASB(USA)andASB(UK). The definition has three important characteristics: Future economic benefit; Control (ownership) Transaction to acquire control has taken place. IAS 36 impairment of assets covers a controversial topic and it affects goodwill as well as tangible long term assets. Impairment is determined by comparing the carrying amount of the asset with its recoverable amount. When it is not possible to calculate the recoverable amount of a single asset, then that of its cash generating unit should be measured instead. （三）思考与实践 Thinking and practice 1. What ethical problems face management? 2. What objectives might a company have in relation to wider society? 2. Why does Mintzbery say that the profit motive is not enough? （四）教学方法与手段 Teaching method Explain in class, and take for example, discussion 第三章 Chapter 3 Non-current assets （一） 目的与要求 Objective & requirement 1. Apply and discuss the timing of the recognition of non-current assets and the determination of their carrying amounts, including impairments and revaluations. 2. Apply and discuss accounting treatment of investment properties including classification, recognition and measurement issues. (二）教学内容 Contents 1.主要内容 1. The definition of an asset; 2. Revision of IASs 16,20 and 23; 3. IAS 36 impairment of assets 4. IAS 40 investment property 5. IAS 38 intangible assets; 6. Goodwill 关键概念和知识点： This definition ties in closely with the definitions produced by other standard-setters, particularly FASB(USA) and ASB (UK). The definition has three important characteristics: Future economic benefit; Control (ownership) Transaction to acquire control has taken place. IAS 36 impairment of assets covers a controversial topic and it affects goodwill as well as tangible long term assets. Impairment is determined by comparing the carrying amount of the asset with its recoverable amount. When it is not possible to calculate the recoverable amount of a single asset, then that of its cash generating unit should be measured instead