Development and Practice of Consolidated Financial Statements Teaching Case

DOI

10.2991/978-2-38476-422-8_2How to use a DOI?

Keywords

Teaching case; Consolidated statement; Strategy; Design

Abstract

The consolidated financial statements account for more than half of the course content of “Advanced Financial Accounting”, and is the most difficult part of the course In previous teaching, students have difficulties in learning, such as forgetting what they learned before, and only seeing the trees but not the forest. In order to solve teaching difficulties, after discussion, the content of this chapter is designed as a teaching training case, integrating related knowledge of law and taxation, and using modern information technology conduct training, which makes students active, inspires interest, and enhances application, becoming an effective means to solve these problems.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Keru Bi
PY  - 2025
DA  - 2025/06/12
TI  - Development and Practice of Consolidated Financial Statements Teaching Case
BT  - Proceedings of the 2025 4th International Conference on Humanities, Wisdom Education and Service Management (HWESM 2025)
PB  - Atlantis Press
SP  - 4
EP  - 11
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-422-8_2
DO  - 10.2991/978-2-38476-422-8_2
ID  - Bi2025
ER  -