Accounting Treatments for long-term assets, which include Property, Plant and Equipment, investment property, non-current assets held for sale, natural resources, and Intangible Assets. Accounting treatments for long term liabilities and equity which include Non-Current Liabilities, Equity and Dilutive Securities and Earnings per Share, Income Taxes, Employee Benefit, Liabilities arising from Lease, debt modification/restructuring, and Accounting Changes and Error Analysis; Interpretation of financial accounting information using financial ratios for long-term financial management, concerning analysis of corporate financial structure, leverage, efficiency, and market value.