课程介绍
《高级财务会计》是高等教育自学考试会计学专业本科阶段的必修课程，是《基础会计》《中级财务会计》的后续课程。高级财务会计依据的理论和采用的方法是财务会计基础理论的拓展与深化。课程内容着重于企业特殊交易或事项的会计处理基本理论与实务以及特殊报告问题；涉及主要业务会计处理较为复杂，可以概括为“特”“难”“新”。通过学习本门课程，可以正确理解高级财务会计的特点和内容，理解企业各种具体的特殊交易或事项的特点，掌握企业各种特殊交易或事项的会计处理原则，以及特殊财务会计报告的编制原则、程序与编制方法；理解上市公司会计信息披露内容和要求等相关知识。
目录
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