1．美國公認會計準則的組成
－財務(wù)會計標準聲明（FASB/FAS）
－會計研究報告（ARB）
－會計原理委員會意見（APB）
－FASB緊急事件處理意見（EITF）
－美國注冊會計師協(xié)會立場闡述（SOP）
－美國證監(jiān)會規(guī)則（SEC rules）
2. 美國會計準則的效力層次
－FASB,APB&ARB
－FASB技術(shù)報告，AICPA行業(yè)審計及會計指南及SOP
－SEC實例公告及EITF
－其他
3. 美國公認會計準則的概念框架和發(fā)展趨勢
—Concepts Statement No.1-7
4. 重要準則講解
—存貨
（Statement No. 151 Inventory Costs—an amendment of ARB No. 43, Chapter 4）
—固定資產(chǎn)
（Statement No. 144 Accounting for the Impairment or Disposal of Long-Lived Assets
Statement No. 121，Accounting for the Impairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of，EITF 02-7:Unit of Accounting for Testing Impairment of Indefinite-Lived Intangible Assets）
—無形資產(chǎn)
（Statement No. 142 Goodwill and Other Intangible Assets，Statement No. 132 (revised 2003)）
—研究與開發(fā)支出
（Statement No. 2 Accounting for Research and Development Costs，Statement No. 68
Research and Development Arrangements）
—軟件開發(fā)成本
（Statement No. 86 Accounting for the Costs of Computer Software to Be Sold, Leased, or Otherwise Marketed，SOP 98-1,EITF 97-13A）
—收入
（Statement No. 48 Revenue Recognition When Right of Return Exists）
—非貨幣資產(chǎn)交換
（Statement No. 153 Exchanges of Nonmonetary Assets—an amendment of APB Opinion No. 29）
—債務(wù)重組
（Statement No. 15 Accounting by Debtors and Creditors for Troubled Debt Restructurings，Technical Bulletin 94-1 Application of Statement 115 to Debt Securities Restructured in a Troubled Debt Restructuring）
—資本化利息
（Statement No. 34 Capitalization of Interest Cost）
—所得稅
（Statement No. 109 Accounting for Income Taxes，F(xiàn)in48）
—外幣折算
（Statement No. 1 Disclosure of Foreign Currency Translation Information，Statement No. 52 Foreign Currency Translation，Statement No. 70 Financial Reporting and Changing Prices: Foreign Currency Translation—an amendment of FASB Statement No. 33）
—租賃
（Statement No. 13 Accounting for Leases，Statement No. 28 Accounting for Sales with Leasebacks—an amendment of FASB Statement No. 13，Statement No. 23Inception of the Lease—an amendment of FASB Statement No. 13，Statement No. 17Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13，statement No. 29 Determining Contingent Rentals—an amendment of FASB Statement No. 13）
—或有事項
（Statement No. 5 Accounting for Contingencies，Statement No. 11 Accounting for Contingencies: Transition Method—an amendment of FASB Statement No.5）
—會計變更、差錯更正與前期調(diào)整
（Statement No. 154 Accounting Changes and Error Corrections—a replacement of APB Opinion No. 20 and FASB Statement No. 3，Statement No. 16 Prior Period Adjustments）
—關(guān)聯(lián)方交易
（Statement No. 57 Related Party Disclosures）
—綜合收益
（Statement No. 130 Reporting Comprehensive Income）
5.其它準則點精選
—職工福利
（Statement No. 87 Employers' Accounting for Pensions Statement No. 74 Accounting for Special Termination Benefits Paid to Employees，Statement No. 132 (revised 2003)Employers' Disclosures about Pensions and Other Postretirement Benefits—an amendment of FASB Statements No. 87, 88, and 106 Statement No. 112，Employers' Accounting for Postemployment Benefits—an amendment of FASB Statements No. 5 and 43）
—股份支付
（Statement No. 148 Accounting for Stock-Based Compensation—Transition and Disclosure—an amendment of FASB Statement No. 123）
—投資、企業(yè)合并與合并財務(wù)報表
（Statement No. 115 ccounting for Certain Investments in Debt and Equity Securities ，Statement No. 141 Business Combinations Statement No. 10，Statement No. 12 Accounting for Certain Marketable Securities，Statement No. 33 Financial Reporting and Changing Prices）
【課程反饋】

理論與實際操作的案例相結(jié)合，內(nèi)容豐富，涵蓋面廣，易懂有交流，很好。
——林肯電器 財務(wù)總監(jiān)
此次培訓(xùn)內(nèi)容豐富，有極強的實務(wù)操作指導(dǎo)意義。
—— 博格華納汽車 財務(wù)經(jīng)理
很實用，培訓(xùn)講師講得很好，深入淺出，不愧為專業(yè)財務(wù)培訓(xùn)。
—— 林洋新能源 財務(wù)經(jīng)理
培訓(xùn)講解內(nèi)容清楚，易懂，對工作具有指導(dǎo)意義。
—— 康明斯發(fā)動機 財務(wù)總監(jiān)