I. Intermediate accounting practice
For the candidates in 2022, the "intermediate accounting practice" has changed a little. The "General Introduction" was deleted from the examination syllabus, and 6 chapters were added, from the original 19 to 24 chapters. These six chapters are: 1, exchange of non-monetary assets; 2. Debt restructuring; 3. lease; 4. Holding illiquid assets for sale, disposing of the Group and terminating its operation; 5. Business combination; 6. Fair value measurement. The fourth chapter adds the content of joint venture arrangement to long-term equity investment and joint venture arrangement, rewrites the specific content in the chapter of government accounting, and adds non-financial appropriation income and expenditure business, budget carry-over balance distribution business, net assets business and PPP project contract.
Where is the entrance:/Zhongji
Second, economic law.
In 2022, the examination outline of intermediate economic law was announced, and this year's change is the biggest in recent years, which can be described as a major adjustment of structure and content. The deleted parts include the legal liabilities for violating the Company Law and the Partnership Enterprise Law, contracting contracts and construction contracts, the legal system of value-added tax in Chapter V, and the legal system of income tax in Chapter VII. The adjustment includes the concept and solution of economic disputes, the internal level change of the state-owned assets management law, the adjustment of the legal system of state-owned assets in public institutions and the specific deletion and adjustment. For details, please log in to Accounting official website.
For more questions about CPA, please visit Gao Dun Education website/