一.财报的目的:
Provide information about the reporting entity that is uful to existing and potential investors, leaders and other creditors in making decisions about providing resources to the entity , such as buying or lling equity and debt instruments.
二.准则优于框架:
The Conceptual Framework is not a Standard.Nothing in this Conceptual Framework overrides any specific Standards. 框架永不超越于具体准则
Fundamental qualitative characteristics: relevance faithful represtntation
勾住的意思
Enhancing qualitative characteristics : comparability verifiability understandability timeliness
三.Cost constraint: The benefits of reporting should justify the costs.
四.要素的定义
资产: control , past events, future economic benefits
负债:prent obligation, past events , outflow of economic benefits
权益: residual interests in equity after deducting liabilities
收入:Increa in asts/decrea in liabilities , other than contribution of equity participants
费用:decrea of asts/ increa of liabilities , other than distributions to equity participants
五.控制的定义
鸿门宴 翻译
●Control 控制-->power to obtain benefits from the ast
●①how to u/direct 控制资产的使用方
●②substantial benefit 获得实质性利益
Control中经济利益要素的确认:
1.Probale的流出/流入beatit歌词
boss lady
2.Can be measured with reliability
Provision:
要确认:已经发生的义务
1.Will be fined 1m$ for environment pollution
2.Will have to pay compensation to local residents of 6
不要确认:还没且可不必发生的义务
The regulator requests changes be made to process costing 6
存货减值的rever:冲回的减值准备以之前计提的减值为限
固定资产的初始计量:
1.Purcha price + import duties+ non-refundable purcha taxes
2.Direct attributable costs:
(1)Employee benefit costs
(2)Site prepartion costs
(3)Initial delivery&handing costs
(4)Installation costs
托福机经
(5)Professional fees
(6)Cost of testing
(7)Site preparation provision(预计负债折现后)
Finance costs: Capitalid for qualifying asts
Subquent costs that can increa its profitability (furnace relining)
IAS 16 and IAS 40 states that cost of an item of PPE compris any cost directly attributable to bringing the ast to the condition necessary for operation , comprising its purcha price and any directly attributable expenditure, such as professional fees for legal rvices.
replacement置换：替换下来的 de-recognized,替换上去的计入PPE的carrying amount
Major inspection and overhaul 大检查/大维修 :Capitalized 资本化
Cr:PPE B 100(carrying amount)
固定资产的减值:按照减值后的账面价值继续折旧
若Impairment和valuation都有发生
水位线:假设减值和Revalue都没发生,资产应该的carrying amount.水位线以下的是P/L,水位线以上的是OCI
连衣裙英语单词从下往上:先减值后升值时,一律用水位线法
从上往下时:
(1).若有”make a transfer of the excess depreciation arising to…”这句话时才用水位线法
(2)若无这句话,先冲所有的OCI,剩下的计入P/L
当固定资产达到预定使用状态则应该开始计提折旧，即使处于闲置状态（idle-still depreciate）
If an item is revalued, the entire class of asts to which that ast belongs should be revalued
一个资产用了重估模型，则该类资产（SBR考试中有三类：P,P,E）都应该用重估模型！
IAS40
Investment property投资性房地产---To earn rentals+ for capital appreciation+未确定使用用途的固定资产 + 亚运会 英文to be lead out
六.定义:Property held (by the owner or by the le) to earn rentals or for powerfulcapital appreciation or both.
公允价值法Fair value model下:投资性房地产不提折旧,所有的变动均计入P/L
投资性房地产可以从成本模式转为公允价值模式,但不能反过来
投资性房地产 转为 PPE/存货: 先重估至公允价值(差额入P/L),再转换
PPE/存货 转为 投资性房地产 :差额进入OCI(往上),进入P/L(往下)
IAS38 Intangible Asts
七.定义:
Intangible ast is an identifiable non-monetary ast without physical substance
内部产生的无形资产如 Brands, customer lists ,publishing titles不确认为无形资产
Identifiability可辨认性-->capable（与企业本身是否有相关意图无关）of being parated and sold, transferred, licend, rented, or exchanged,
收购时无形资产条件identifiable(二者有一即可确认):
1.单独(做题时理解为是否可单独估价或出售)(non-contractual customer relationship are normally recognid parately from goodwill only if they meet the parable criterion)就是上面一个
2.有合同,受法律保护(contrcatual customer relationship are normally recognid parately from goodwill as they meet the boredomcontractual-legal criterion)
不管被收购企业在收购前是否确认过，只要符合IA的确认条件，收购公司就可以确认被收购公司的IA.
内部产生的商标、周刊名称、客户名单等发生的费用不可资本化为IA
八.符合下列条件的Development costs应该被资本化(PIRATE)
1.Probable future economics
2.Expenduture can be measured reliably
3.Intention to complete and u
4.Resources adequate to complete/uscout
5.Ability to u/ll
6.Technical feasibility
必须确认为费用:
⚫Start-up, pre-opening, and pre-operating costs 开办支出
⚫Relocation costs 搬家费用
九.使用寿命:
1.Finite uful life 当无形资产的使用寿命确定时,按使用寿命摊销(Amortrid)
2.Indefinite uful life(不确定的使用寿命) 不摊销 每个报告期期末都要review ,进行Impairment test
