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在国际财务报表列报改革的大背景下,基于业务流程的视角,本文对《中级财务会计》教学内容进行了重新整合设计,并探索了与教学内容相匹配的教学策略。旨在从会计教育领域,为我国会计的国际趋同提供一条新的思路。
Under the background of presentation of international financial statements, from the perspective of business process, this paper re-integrates the teaching contents of “Intermediate Financial Accounting” and explores teaching strategies that match the teaching content. The purpose is to provide a new idea for the international convergence of accounting in our country from the field of accounting education.