(三)思考与实践Thinking and practice 1.what are the four categories of employee benefits given by IAS 19? 2.What is the difference between defined contribution and defince benefit plans? 3.What is a "constructive obligation"compared to a legal obligation (四)教学方法与手段Teaching methods Explain in class,and take for example,discussion 第五章Chapter5 Provisions,,contingencies and events after the reporting period (一)目的与要求Objective&requirement 1.Apply and discuss the recognition,derecognition and measurement of provisions,contingent liabilities and contingent assets,including environmental provisions. 2.Calculate and discuss restructuring provisions; 3.Apply and discuss accounting for events after the reporting date; 4.Determine going concern issues arising after the reporting date. (仁)教学内容Contents 主要内容： 1.Revision of IAS 10 events after the reporting period 2.IAS 37 provisions,contingent liabilities and contingent assets 3.Proposed amendments. 关键概念与知识点： 1.IAS 10 should be familiar from your earlier studies,but it still could come up in part of a question 2.Under IAS37,a provisions should be recognized: (1)when an entity has a present obligation,legal or constructive; (2)It is probable that a transfer of economic benefits will be required to settle it; (3)A reliable estimate can be made of its amount. (三)思考与实践Thinking and practice 1.According to IAS 37 when,and only when,can a provision be recognized? 2.A provision can be made for future operating losses,true of false? 3.When should a contingent liability be recognized? (四)教学方法与手段Teaching methods （三）思考与实践 Thinking and practice 1. what are the four categories of employee benefits given by IAS 19? 2. What is the difference between defined contribution and defince benefit plans? 3. What is a “constructive obligation” compared to a legal obligation? （四）教学方法与手段 Teaching methods Explain in class, and take for example, discussion 第五 章 Chapter 5 Provisions, contingencies and events after the reporting period （一） 目的与要求 Objective & requirement 1. Apply and discuss the recognition, derecognition and measurement of provisions, contingent liabilities and contingent assets, including environmental provisions. 2. Calculate and discuss restructuring provisions; 3.Apply and discuss accounting for events after the reporting date; 4.Determine going concern issues arising after the reporting date. (二）教学内容 Contents 主要内容： 1. Revision of IAS 10 events after the reporting period 2. IAS 37 provisions, contingent liabilities and contingent assets; 3. Proposed amendments. 关键概念与知识点： 1. IAS 10 should be familiar from your earlier studies, but it still could come up in part of a question, 2．Under IAS 37,a provisions should be recognized: （1）when an entity has a present obligation, legal or constructive; （2）It is probable that a transfer of economic benefits will be required to settle it; （3）A reliable estimate can be made of its amount. （三）思考与实践 Thinking and practice 1. According to IAS 37 when, and only when, can a provision be recognized? 2. A provision can be made for future operating losses, true of false? 3. When should a contingent liability be recognized? （四）教学方法与手段 Teaching methods