Chapter 1 Conceptual Framework for Financial Reporting

01 General Financial Accounting 1-1

02 Conceptual Framework for Financial Reporting 1-2

03 Purpose of General Purpose Financial Reporting 1-4

04 Qualitative Characteristics of Useful Financial Information 1-7

05 General Purpose Financial Statements and Elements of Financial Statements 1-11

06 Recognition and Derecognition of Financial Statement Elements 1-16

07 Measurement of Financial Statement Elements 1-17

08 Classification of Financial Statement Elements 1-21


Chapter 2 Profit Measurement and Measurement Criteria

01 Capital and Capital Maintenance Concept 2-1

02 Profit Reporting Method 2-3

03 Measurement Criteria 2-4

04 Fair Value Measurement 2-5


Chapter 3 Financial Statements Presentation

01 Complete Financial Statements 3-1

02 Financial Statements 3-4

03 Comprehensive Income Statement 3-5

04 Other Financial Statements 3-7


Chapter 4 Cash and Receivables

01 Cash and Financial Institution Deposits 4-1

02 Receivables 4-6


Chapter 5 Inventory Assets and Agricultural, Forestry, and Fishery Assets

01 Determination of the acquisition cost of inventory assets 5-1

02 Cost Allocation of Inventory Assets 5-5

03 Depreciation and Valuation Losses on Inventory Assets 5-10

04 Valuation of Inventory Assets by Estimation 5-15

05 Agricultural, Forestry and Fisheries Assets 5-20


Chapter 6 Tangible Assets and Investment Property

01 Acquisition cost of tangible assets 6-1

02 Depreciation 6-13

03 Follow-up cost 6-16

04 Removal of Tangible Assets 6-17

05 Impairment of Tangible Assets 6-17

06 Revaluation Model for Tangible Assets 6-19

07 Investment Real Estate 6-25


Chapter 7 Capitalization of Borrowing Costs

01 Capitalization of Borrowing Costs 7-1


Chapter 8 Intangible Assets and Other Assets

01 Recognition of Intangible Assets 8-1

02 Accounting for Intangible Assets 8-4

03 Internal Creation of Intangible Assets 8-6

04 Exploration and Evaluation Assets 8-13

05 The cost of stripping in open-pit mines 8-14

06 Website Cost 8-14


Chapter 9 Financial Debt and Private Loans

01 Distinction between Financial Liabilities and Equity Instruments 9-1

02 Financial liabilities measured at amortized cost: Private debt 9-4

03 Financial Liabilities Not Measured at Amortized Cost 9-15


Chapter 10 Accrued Liabilities and Employee Benefits

01 Provisions, Contingent Liabilities, and Contingent Assets 10-1

02 Post-reporting period incident 10-9

03 Employee Salary 10-11


Chapter 11 Capital

01 The Meaning of Capital 11-1

02 Capital Transactions 11-3

03 Comprehensive Income Transactions 11-10

04 Disposition of Undistributed Retained Earnings 11-12

05 Statement of Changes in Equity 11-17


Chapter 12 Revenue Recognition

01 Recognition of Revenue and Expenses 12-1

02 Five Steps to Recognizing Contract-Related Revenue 12-2

03 Assets and Liabilities to be Recognized in Relation to Revenue 12-13

04 Contract costs to be recognized in relation to revenue 12-15

05 Revenue Recognition by Transaction Type 12-16

06 Revenue Recognition from Construction Contracts 12-29


Chapter 13 Financial Assets for Investment Purposes

01 Recognition of Financial Products 13-1

02 Initial Recognition and Subsequent Measurement of Financial Assets 13-3

03 Removal of Financial Assets 13-6

04 Impairment of Financial Assets 13-12

05 Other Matters Related to Financial Assets 13-21


Chapter 14 Complex Financial Products

01 Complex Financial Products 14-1

02 Convertible Bond 14-4

03 Convertible Bonds 14-11

04 Convertible Preferred Stock 14-13

05 Accounting for Foreign Currency Convertible Bonds 14-14

06 Investor Accounting for Convertible Bonds 14-14


Chapter 15 Stock-Based Compensation

01 Types of Stock-Based Compensation Transactions 15-1

02 Stock-settled Stock-Based Compensation Transaction 15-2

03 Cash-Settled Stock-Based Compensation Transaction 15-10

04 Optional Stock-Based Compensation Transactions 15-14


Chapter 16 Earnings per Share

01 Earnings per share 16-1

02 Basic earnings per share 16-2

03 Diluted earnings per share 16-7


Chapter 17 Lees

01 Lease Accounting 17-1

02 Lease Accounting Treatment of Lessors 17-6

03 Lease Accounting Treatment for Lessees 17-10

04 Changes to Lease Agreement 17-20

05 Special Forms of Lease 17-23

06 Sublease and Real Estate Lease 17-27


Chapter 18 Corporate Tax Accounting

01 Corporate Tax Accounting 18-1

02 Inter-period allocation accounting for corporate tax 18-2

03 Distribution within the corporate tax period 18-11


Chapter 19 Accounting Changes and Error Corrections

01 Significance of Accounting Changes and Error Corrections 19-1

02 Accounting Treatment 19-3

03 Accounting Method for Error Correction 19-5


Chapter 20 Statement of Cash Flows

01 The Significance of the Cash Flow Statement 20-1

02 Cash Flow Statement Preparation Logic 20-5

03 Other Matters in the Statement of Cash Flows 20-13


Chapter 21 Other Matters of Financial Accounting

01 Non-current assets held for sale and discontinued operations 21-1

02 Interim Financial Report 21-5

03 Financial Ratio Analysis 21-7


Chapter 22 Accounting for Exchange Rate Fluctuations and Derivatives

01 Accounting for Exchange Rate Fluctuations 22-1

02 Derivatives Accounting 22-13


Chapter 23 Investments in Associates and Joint Ventures

01 Normal Model of Equity Method 23-1

02 Special Model of Equity Method 23-7

03 Joint Agreement 23-18


Chapter 24 Business Combinations and Merger Accounting

01 Business Combination 24-1

02 Accounting Treatment of Acquisition Method 24-3

03 Special circumstances of the acquisition method 24-8

04 Subsequent Measurement of Goodwill 24-15

05 Reverse Acquisition 24-18


Chapter 25 Other Matters Concerning Consolidated Accounting

01 Basics of Connection 25-1

02 Calculation of each item in the consolidated financial statements when there are no internal transactions 25-9

03 Elimination of Insider Transactions 25-13

04 Calculation of each item in the consolidated financial statements when internal transactions exist 25-19

05 Changes in equity 25-23

06 Complex governance structure 25-28

07 Special Topics in Connections 25-31