1.IFRS2 Share-based paymenti 2.Deferred tax implications. 基本概念及知识点： 1.Share-based payment transactions should be recognised in the financial statements,You need to understand and be able to advise on:recognition, measurement and disclosure of both equity settled and cash settled transaction. 2.An entity may receive a tax deduction that differs in timing or amount from the related expense. (三)思考与实践Thinking and practice 1.What is a cash-settled share based payment transaction? 2.What is the grant date? 3.If an entity has entered into an equity settled share-based payment transaction,what should it recognized in its financial statements? (四)教学方法与手段Teaching methods Explain in class,and take for example,discussion 第十章Chapter 10 Performance reporting (一)目的与要求Objective&requirement 1.prepare reports relating to corporate performance for external stakeholders; 2.determine business and geographical segments and reportable segments; 3.specify and discuss and the nature of information to be disclosed. 4.select and calculate relevant indications of financial and non-financia performance. (二)教学内容Contents 主要内容： 1.reporting financial performance; 2.Segment reporting 3.IAS 33 earnings per share 4.IAS 34 interim financial reporting 5.Ratio analysis 6.Impact of changes in accounting standards and policies; 7.Accounting theory and practices. 8.Management commentary-a global operating and financial review? 1. IFRS 2 Share-based payment; 2. Deferred tax implications. 基本概念及知识点： 1. Share-based payment transactions should be recognised in the financial statements, You need to understand and be able to advise on ： recognition, measurement and disclosure of both equity settled and cash settled transaction. 2. An entity may receive a tax deduction that differs in timing or amount from the related expense. （三）思考与实践 Thinking and practice 1. What is a cash-settled share based payment transaction? 2. What is the grant date? 3. If an entity has entered into an equity settled share-based payment transaction, what should it recognized in its financial statements? （四）教学方法与手段 Teaching methods Explain in class, and take for example, discussion 第十章 Chapter 10 Performance reporting （一） 目的与要求 Objective & requirement 1.prepare reports relating to corporate performance for external stakeholders; 2.determine business and geographical segments and reportable segments; 3.specify and discuss and the nature of information to be disclosed. 4.select and calculate relevant indications of financial and non-financial performance. (二）教学内容 Contents 主要内容： 1. reporting financial performance; 2. Segment reporting 3. IAS 33 earnings per share 4. IAS 34 interim financial reporting 5. Ratio analysis 6. Impact of changes in accounting standards and policies; 7. Accounting theory and practices. 8. Management commentary- a global operating and financial review?