British Accounting Review Research Register [13]
论文作者:英语论文论文属性:课程作业 Coursework登出时间:2014-06-13编辑:lzm点击率:25859
论文字数:12438论文编号:org201406132228217303语种:英语 English地区:中国价格:免费论文
关键词:British Accounting英国会计论文范文课程作业International Accounting
摘要:Revaluation impairment, starting with the asset had previously been estimated value of owner's equity account, crediting of Health, less than some of the year and then charged to the profit and loss.
anized one, but its specific content is different. The opinion daft for “Continuing Professional Education Outline Announcement” which was published in February 2002 in America, explicitly advocated two kinds of learning which include organized learning and spontaneous learning. In organized learning activity, organizers are responsible for delivering learning programs to the final users by various forms, such as workshops, seminars, etc. In Spontaneous one, the learning activity is put forward and completed without the organizer’s help. The Certified Public Accountants Association of Canada mainly adopt the following methods and measures for continuing vocational education training, such as classroom education seminars organization, multimedia and video tapes, network or telephone teaching. Furthermore, they specially invite experts and professors to do academic lectures touring around all kinds of places, and the lectures are attended by class permits which are bought by companies. Each year they also held a meeting with the provincial chapters to discuss continuing education and vocational education. The forms of Japanese continuing education can be divided into intensive training, self-study, compiling professional books and teaching in the training class, etc. Centralized training includes training class or seminars organized by association, training in-firm, self-focused training organized by members of association. Self-study includes the learning in specified articles, professional books and participation in academic activities, The Self-learning CPA s are required to submit learning experiences by fax or e-mail. The compiled professional books usually refer to books and papers on CPA which can be purchased and reports written for attending various seminars. Teaching in training class usually refers to the teaching which is commissioned by associations, firms, and spontaneous training class. China continuing education training organization includes Chinese Certified Public Accountants Association and local Certified Public Accountants Association , training class, seminars, academic report, organized by training institution inside and outside of china, forum, professional seminars and experience-sharing sessions sponsored or approved by Chinese Certified Public Accountants Association or the local Certified Public Accountants Association, in –firm training approved by local Certified Public Accountants Association, continuing education and training of Certified Public Accountant approved by continuing education and training of Certified Public Accountant and provided by distance education living broadcast and other form approved by Chinese Certified Public Accountants Association or the local Certified Public Accountants Association. The non-organized continuing education trainings include publishing professional books and papers, being a teacher, master and speaker in Continuing education of Certified Public Accountants, participation in quality inspection, committing research approved by professional academic bodies, industry associations, government departments, professional organizations above the city level then acquiring to research results, continuing education and training of Certified Public Accountant approved by continuing education and training of Certified Public Accountant and provided by distance education, practice in overseas firms and self-study followed by CD and textbook made by Chinese Certified Public Accou
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