Objective: To understand the accounting treatment methods of business combination and compare and analyze the corresponding methods suitable for business combination in China.

Title: Related research on related party relationship and its transaction.

Purpose:

1. Provisions on distinguishing related parties and their trading relationships;

2. International comparison of related party relations and their transactions:

3. Pricing policies for related party transactions;

4. Disclosure analysis of related party relationship;

5. Normative measures for related major transactions;

6. Further improve the disclosure standards of related party relationships and their transactions.

3 Title: Analysis and Research on Contingencies

Objective: To understand the meaning and types of contingencies and master the accounting treatment of contingencies.

Content: 1, meaning and type of contingencies;

2. Confirmation of contingencies;

3. Measurement of contingencies;

4. Accounting treatment and disclosure of contingencies;

5. Defects and suggestions of contingency criteria.

4 Title: Discussion on accounting principles and methods of accounting adjustment.

Objective: To master the existing principles and methods of dealing with accounting adjustment, and skillfully use its requirements to deal with practical problems.

Title: Application Analysis of the Principle of Quality over Form

Objective: To grasp the spirit that substance is more important than form in order to apply it flexibly in accounting practice.