FR财务报表思维导图

ACCA F7 FR思维导图（完善中），FR财务报告是反映企业或组织财务状况和经营成果的会计报告。包含SOCI利润表、SOFP资产负债表等。

FR

• SOCI利润表
  • Income
    • IFRS 15 收入
    • IAS 20 政府补贴收入
    • IAS 33 每股收益
  • Expense
    • IAS 36 资产减值
• SOFP资产负债表
  • Assets
    • IAS 16 PPE
    • IAS 38 无形资产
    • IAS 40 投资性房地产
    • IFRS 16 租赁
    • IAS 2 存货
    • IFRS 5 持有待售
    • IAS 41 生物资产
    • 金融资产
  • Equity
    • 权益工具（股票）
  • Liability
    • 金融负债
    • IAS 37 预计负债
    • IAS 12 企业所得税
• 报表
  • 单体报表 IAS 1
  • 合并报表 IFRS 3 & IFRS 10
• 其他准则
  • IAS 8 会计政策
  • IAS 10 期后事项
  • IAS 21 外汇交易
  • IAS 28 联营公司
  • IFRS 13 公允价值
  • IAS 23 借款成本
• 前情提要
  • Conceptual framework 概念框架
  • 报表
  • Regulatory framework 监管框架

前情提要

• Conceptual framework 概念框架
  • 提出概念框架的目的
    • develop consistent accounting policies when no IFRS
    • determine treatment of items not coverres by IFRS
  • Basic concept
    • Going concern 持续经营（基本假设）
    • Accrual basis 权责发生制
      • 遵循matching rule 匹配原则
      • 现金收到即确认Dr.cash
      • 若现金收到但是没有发生权责，则确认Cr.Deferred income
  • Qualitative characteristics (只有六个！！）
    • 六个质量特征的引申特点不是质量特征！！！
    • Fundamental
      • Relevance 相关性
        • predictive value 预测价值
        • Materiality 重要性
          • 重要性本身不是质量特征
      • Faithful representation 忠实表达
        • complete
        • neutral 中立性
          • prudence concept 谨慎性
            • 不高估资产
            • 不低估负债
        • free from error 不出错
        • substance over form 实质重于形式
    • Enhancing
      • Comparability 可比性
        • 可以纵向比，也可以横向比
        • Consistency 一致性，而不是uniformity 统一
      • Verifiability 可证性
      • Timeliness 及时性
      • Understandability 可理解性
        • clearly and concisely简洁地
  • Elements
    • Assets
      • Past events 过去的事项
      • Present economic resource 现在的资源
      • Produce economic benefits 未来的好处
      • Controlled by the entity
    • Liability
      • Past events 过去的事项
      • Present obligation 现在的负债
      • Has no practical ability to avoid
    • Equity(Net assets 净资产)
    • Income
      • Increase in assets & Decrease in liability that results in increase in equity.
      • 不包括股东投资Contribution from shareholders
    • Expense
      • Decrease in assets & Increase in liability that results in decrease in equity.
      • 不包括股利分红distribution to shareholders
  • Measurement 计量
    • Historical cost 历史成本
      • 更容易低估资产价值
    • current cost 替换成本
      • 现值会计避免了在通货膨胀期间可能出现的利润的夸大。
    • 通常情况下，测量历史成本比测量当前价值更简单，因此成本更低。
    • Fair value 公允价值/Market value 市场价值
    • Value in use for assets 使用价值 Fulfillment value for liability 履行价值
      • 折现
        • Present value of future cash flow
        • 公式：Present value = Future cash flow/(1+r)^n
• 报表
  • 利润表SPLOCI
    • SPL：短期（相对）内可以变现
      • Profit after tax(Net profit)
    • OCI：短期内不可以变现
      • Revaluation gain 重估增值
      • Gain or loss of FVTOCI
  • 资产负债表SOFP
    • Assets
    • Equity and liabilities
      • Retained earnings 留存收益
      • Revaluation surplus 重估盈余
      • Other reserve 其他储备
• Regulatory framework 监管框架
  • Due process 准则颁布流程
    • Step 1：Consultant with advisory council and committee
    • Step 2 : Develop discussion paper(草稿）
    • Step 3 : Develop exposure draft
    • Step 4 : Issue final IFRS
  • Accounting approach
    • 原则导向：Principle based
      • 更容易产生争议
    • 准则导向：Rule based
    • Audit who fear litigation tend to prefer rules-based systems!
• 单独列报不能持续经营的业务，是为了增强财务报表的预测性
• 将可转债全额计入负债 忽略了其股权部分
• Advisory concil and committee
• Interpretation committee 解释委员会
• IASB 理事会
• IFRS Foundation
• Expenditure 支出
  • Capitalised in SOFP
    • Assets
  • Expensed in SPL
    • Expense
• 收入和费用都不包括与股东相关的

SOFP_Asset

• IAS 16 PPE
  • Recognition
    • Definition
      • Own occupied and held for own use
      • Expected to be used for more than one year
    • Probable future economic benefit
    • Measuured reliably
  • Initial measurement 初始计量
    • Cost = Cost of purchase + Directly attributable cost
    • Cost of purchase 购买成本
      • 自建资产
        • Land
        • Material and labour
        • Specific intangible asset
      • 外购资产
        • Purchase price
        • Import duty
        • Non-refundable purchase tax
        • -Trade discount 要扣掉
    • Directly attributable cost 直接成本
      • site preparation 场地准备费
      • construction overhead
      • carriage inwards 运费（freight charges）
      • Handling cost
      • Installation cost 组装费
      • Testing cost 测试费
      • Professional cost 请专家
        • architect 设计师 and surveyor 测量员
    • 原则
      • Includes all cost necessary to bring the asset to working condition for its intended use.
    • Cost 不包括
      • unused material
      • insurance
      • maintenance
      • Administrative expense
      • Staff skill(不是资产）
      • Start up cost
  • Depreciation 折旧
    • 方法一：Straight line 直线折旧法
      • Depn = (Cost - Residual value)/Useful life = Opening NBV / Remaining useful life
    • 方法二：Reducing balance
      • Depn = Opening NBV * %(折旧率）
    • 分录：Dr.Depn (expense) X Cr.Accumulated depn(相当于资产减少） X
    • 企业至少每年年底要对资产的折旧方法，残值和使用寿命进行复核
  • Subsequent measurement 后续计量
    • Cost model 成本法
      • Cost直接减去累计折旧，得到资产的NBV
    • Revaluation model 重估法
      • 要先将资产价值重估到当前的FV，再减去折旧，得到资产的NBV
      • 重估的前提是资产的FV发生了变化，没有固定的时间点
      • 重估增/减值
        • 重估增值
          • 直接增值
            • 产生的FV与NBV的差值 即 Revaluation gain 计入到OCI
          • 先减值后增值
            • 在第二年会先产生一个 Reversal of previous revaluation loss ，然后再有一个Revaluation gain 同样计入OCI
            • 减值后先回转再增值
        • 重估减值
          • 直接减值
            • 产生的FV与NBV的差值 即 Revaluation loss 计入到OCI
          • 先增后减
            • 在第二年会先产生一个 Reversal of previous revaluation gain ，然后再有一个Revaluation loss 同样计入OCI
      • 若出现annual transfer，则重估盈余需要减去前后的折旧差
      • TIPS:
        • Entire class PPE revalued together 所有的同类的PPE 全部都要折旧
        • 重估记账
          • 重估增值 Revaluation gain 计入OCI/RS
          • 重估减值 Revaluation loss 计入SPL
        • 重估后折旧用 FV 计算
        • 多余折旧转移到Retained earnings（RE）
        • 重估前和重估后要分别计算折旧
  • Subsequent expenditure 后续支出
    • Capital expenditure
      • Improve the asset beyond its original condition
        • upgrade cost
      • Complex assets' major overhaul 复杂资产大成本检修（safety check）
        • 复杂资产
          • Assets that has two or more significant parts (different useful life)
        • 大成本检修
          • capitalised and depn over the period to the next overhaul
    • Revenue expenditure
      • Maintain the original condition
        • Repair cost , repaint cost
  • Disposal 处置
    • SPL
      • Profit or loss on disposal 变卖盈亏 = Proceeds售价 - NBV
    • SOFP
      • Revaluation model
    • 抵让交易 Trade in transaction (以旧换新）
      • Proceeds = Agreed value
    • Abandon 报废 （replace）
      • Proceeds = 0
        • Loss on disposal = NBV (Expense）
• IAS 38 无形资产
  • Recognition
    • Definition
      • Identifiable non-monetary asset without physical substance
        • Identifiable可辩别 ： Separately and legal rights 可独立于企业，且是一个合法权利。
        • Non-monetary 非货币类：不是由钱构成的
        • Physical substance 物理形态
    • Controlled resources
    • Probable future economic benefits
    • Measured reliably
  • Types
    • External purchase 外部购得
      • copyright patent
      • trademark , brand name
      • licence , quota 配额（许可）
      • Goodwill (收购子公司）
      • Capitalised as assets in SOFP (NCA)
    • Internal develop 内部产生
      • Brandname 自己的品牌名字，staffskill
      • customer list 客户名单，relationship
      • design，advertising
      • Internal goodwill
      • Expensed in SPL (除了内部研发之外）
        • 内部研发
          • 研究 Research
            • Initial investigation of knowledge
            • Chance of success is low.
            • Expensed in SPL
          • 开发 Development
            • Application of research finding for production of products or others
            • Chance of success is high
            • 资本化的条件
              • probable future economic benefits
              • Intention to complete
              • Resources adequate(人/物/财finance）
                • 比如：足够的外部资金！
              • ability to use or sell it
              • Technical feasibility
              • Expenditure measured reliably
              • YES_Capitalised as asset in SOFP NO_Expensed in SPL
  • Initial measurement
    • 外部购得
      • Cost = cost of purchase + directly attributable cost
    • 内部研发
      • Cost = sum total of capital expenditure
  • Amotisation 摊销
    • Finite life 有明确寿命
      • Amotisation = Cost / Useful life (基本没有残余价值）
      • Review useful life at year end
      • Amortisation starts when there is benefit.
    • Indefinite life 没有明确寿命
      • No amortisation
      • Review useful life at year end
      • Annual impairment test 减值测试
        • Value in use 和Fair value 孰高
    • Subsequent measurement: ---Cost model (NBV即carrying amount) ---Revaluation model Disposal (同PPE) : ---SPL ---SOFP
      • 当公允价值和账面价值有重大差异时，才需要重估！
• IAS 40 投资性房地产
  • Recognition
    • Definition
      • Is the property (Land and building) held by entity for rental income or capital appreciation or both
      • land for undetermined future use!
    • Probable
    • Measured
  • Initial measurement
    • Cost = Cost of purchase + Diectly attributable cost
      • Directly attributable cost : Transaction cost Professional cost
  • Subsequent measurement
    • 首选！Fair value model
      • 只在年末调整
      • 不折旧
    • 备选 Cost model
      • 同PPE
        • 以NBV入SOFP (考虑折旧）
        • (当无法获得FV)
    • 补充：房租收入的会计分录
  • Reclassification 重分类
    • 前情
      • • vocated：闲置=变相的资本增值 ordinary course of the business 主营业务
        • 准则更改：与人的主观想法无关！
    • IAS 40----IAS 16
    • IAS 16----IAS 40
• IFRS 16 租赁
  • 只讲直接租赁的承租方
  • 框架
  • Definition
    • If the lease contract conveys the right to control the use of identified asset in exchange for consideration
      • Right to control
        • Lessee can direct how to use and use for what purpose
        • Lessee has right to receive substaintially all of economic benefits
      • Identified asset
        • Lessor (出租方) cannot substitute the underlying asset
    • 总结！
      • Within IFRS 16 (融资租赁）
        • Recognise asset (ROU asset)
        • Recognise lease liability
        • Lease payment recognised as repayment of lease liability
      • Exemption from IFRS 16 (经营租赁）
        • 短期租赁 short-term lease
          • lease term of 12 months or less
          • No purchase option
        • 低价租赁 low value lease
          • underlying asset has a low value when new
          • no related with other assets and benefit lessee
      • 会计处理
        • lease payment is recognised as Expense in SPL on straight-line basis
        • 如果将一年分成几个部分，每个部分的lease payment 不相同 则，应该先算出总的lease payment ，再除以12.
  • Initial measurement
    • ROU asset
      • Cost = Lease liability + Directly attributable cost - Incentive received
        • Lease liability
          • 首付：Initial payment /prepayment /depesit押金（不可避）
          • 分期还款：Present value of future lease payment（PV已知）
      • 注意！
        • Incentive received
          • payment made by lessor to lessee 直接给钱
          • reimbursement /assumption (报销）by the lessor
        • 分录
    • Lease liability
  • Subsequent measurement （年末）
    • ROU asset
      • Cost model
      • Revaluation model
      • Depn
        • Transfer ownership
          • 用useful life 折旧
        • No transfer
          • 用 useful life 和 lease term中较短的折旧
    • Lease liability
      • 提前还款（先付）
      • 滞后还款（后付）
      • 总结：下一年还款后的余额 即 NCL
  • Sales and leaseback 销售以及回租
• IAS 2 存货
  • Inventory
    • Purchased goods
    • Raw material
    • Work-In-progress(WIP)
    • Finished goods
    • held for sale in the ordinary course of the business
  • Measurement (孰低计量原则）
    • Lower
      • Cost 成本价值
        • all cost to get them to present location and current condition
          • 生产类型
            • Actual cost
              • Cost = cost of purchase + cost of conversion
                • cost of purchase 购买成本
                  • Purchase price
                  • Import duty 进口关税
                  • Carriage inwards
                  • Handling cost
                  • - Trade discount
                  • - Sales tax (可退税）
                • cost of conversion 生产成本
                  • Direct labour
                  • Indirect cost / overhead
                    • Indirect material
                    • Indirect labour
                    • Factory's depn
                    • Superivisor wages
                    • Storage cost of raw material and WIP
              • 不包括
                • Storage cost of finished goods
                • Carriage outwards
                • abnormal loss
                • administrative overheads
                • Expense
          • 零售类型
            • deemed cost
              • 假设
              • FIFO
              • LIFO (not allowed under IAS2)
              • Average cost (AVCO)
                • 定期一次平均法 periodic AVCO
                • 移动加权平均法(首选) continuous AVCO
                  • 一进货就算平均值
      • Net realisable value (NBV) 净变现值
        • commission 是销售佣金
  • 补充！
    • 销售成本
    • 存货跌价
    • 毛利润
• IFRS 5 固定资产持有待售和停止经营
  • 固定资产持有待售 NCA-HFS
    • Definition
      • Its carrying amount will be recovered through a sale transaction rather than continuing use
    • Recognition as HFS (条件严格）
      • HFS 停止折旧
      • Available for immediate sale in its present condition
      • The sale must be highly probable
        • Highly probable
          • Formal approved plan
          • Active program to locate buyer 开始找买家
          • Reasonable price
          • The sale <=12月 （并不绝对）
          • The plan is unlikely changed or withdrawn
    • Measurement (初始和后续）
      • HFS measured at lower of carrying amount and (FV-CTS)
      • 孰低计量原则
      • 单独列示 present separately
  • 停止经营 Discontinued operation
    • 个别业务不做了
    • Definition
      • A separate major line of business
      • A geographical area of operation
      • Part of co-ordinated plan to dispose above 一个综合性的 停了A的同时 B也停了
      • Subsidiary 子公司 acquired with a view to resale
      • Has been disposed or to be disposed
    • Presentation 列报
• IAS 41 生物资产
  • Definition
    • 生物资产
      • Biological assets are living animals or plants
    • 农产品
      • Agriculture produce is the harvested product of biological assets.
    • 生物转化 Biological transformation
  • Recognition （NCA or CA)
    • Definition
    • controlled resources
    • probable
    • FV or cost measured reliably
  • Measurement (初始和后续）
    • Measured at FV-CTS
    • 差额计入Gain or loss 进SPL
  • 注意！
    • If FV is not available ,measured at (cost- accum depn),计入impairment loss
• 金融资产（见金融工具）
• Carring amount 账面价值
  • 只适用于资产负债表，不适用于利润表
• Annual depn * 月份/12
• 计入Expense

SOFP_Equity&Liability

• 金融工具
  • 金融工具（合同）
    • 投资方
      • Financial assets
    • 融资方
      • Financial liability 债权融资
      • Equity instrument 权益工具=股票
  • Financial asset
    • Definition
      • FA is any asset that is
        • Cash
        • An equity instrument of another entity （投资股票）
        • A contractual right to receive cash or another FA
        • A contractual right to exchange FI with others under favorable conditions.
      • Eg
        • shares
        • loan notes
        • share option
        • trade receivable
        • redemable preference share
        • convertible loan notes 可转债
    • Subsequent measurement
      • 按持有目的和监管方式分类计量
      • 投资股票 资本增值，监管市价
        • 以公允价值计量
          • 以交易为目的
            • FVTPL
              • 前提：投资股票以交易为目的 （Held for trading purpose)
              • 默认计量法（default measurement)
              • 初始计量：FV
                • 交易成本费用化 Expensed in SPL
              • 后续计量
            • 以公允价值计量且其变动计入当期损益
          • 不以交易为目的
            • FVTOCI（一旦选择了，就不能改了）
              • 前提：投资股票，不以交易为目的
              • 备选计量法（Alternative / irrevocable measurement)
              • 初始计量： FV + Transaction cost （交易成本资本化）
              • 后续计量
            • 以公允价值计量且其变动计入其他综合收益
      • 投资债券 持有到期，到期得利
        • 以本利计量
          • 摊余成本计量 Amortised cost
            • 投资债权工具
              • Loan note
              • bond
              • debnture
              • debt instrument
              • redeemable preference share
            • 初始计量 = principle (票面价值）- discount + Transaction cost(资本化）
            • 后续计量
    • 总结！初始计量交易成本
      • FVTPL—————费用化
      • FVTOCI
      • Amortised cost
      • 资本化
  • Financial liability
    • Definition
      • FL is any liability that is a contractual obligation:
        • to deliver cash or FA
        • to exchange FI with others under unfavorable conditions
        • that will or may be settled by equity instrument
      • Eg
        • Loan note
        • redeemable preference share
        • convertible loan note
        • trade payable
    • Measurement
      • 初始计量 = Principal - discount - TC
        • principal - discount 为 票面价值FV （ nominal value )
        • TC 抵减负债价值，不是费用
        • 考点
          • 错把交易成本记为费用
      • 后续计量
    • 每一年的EIR作为该年的financial cost
  • 在ASSET 中是加上TC 但是在LIABILITY 中是减去TC
  • Equity instrument
    • 投资方
      • FVTPL
      • FVTOCI
    • 发行方
    • 补充！
  • Compound instrument ___发行可转债 （convertible loan note)
    • 拆分计量 split accounting (faithful representation)
      • Financial liability
        • 利息
        • 本金
      • Equity
    • 总结！
      • 1.利本折现 即 FL
      • 2.倒推求差 即 Equity
      • 3.FL年末摊余计量
  • 补充！
    • Recognition in SOFP
      • when one entity becomes contractual party
      • measured reliably
    • Derecognition from SOFP 终止确认
      • contractual rights or obligation expires到期
      • transfer risk and reward to others
• IAS 12企业所得税
  • Current tax
    • 今年税费估计（无凭证）
    • 去年税费调整（有凭证）
      • 在trial balance中
    • 考点！
  • Deferred tax
    • Deferred tax liability (DTL)
      • Tax paid 两种计算方法的差
    • Deferred tax asset (DTA)
      • 财务会计（F7）
        • Accounting profit 会计利润（准则）
          • 越大越好
        • 允许折旧 Depreciation
      • 税法（F6)
        • Taxable profit 纳税利润（税法）
          • 越小越好
        • 允许资产减免 Capital allowance
      • 同一资产折旧方法不同—两种利润不同
    • 未来可折旧金额
    • 总结
      • Deferred tax liability
        • 考点：由资产增值产生的DTL
      • Deferred tax asset
• IAS 37 预计负债
  • Provision 预计负债
    • Definition
      • Provision is a liability of uncertain timing or amount
    • Recognition
      • Present obligation due to past events
        • Present obligation 现时义务
          • legal obligation 法定义务
            • 不得不去做
            • by law
            • by contract
          • Constructive obligation 推定义务
            • 要主动承担的
            • by past practice
            • by published policy
            • create valid expectation 有效预期
      • Probable outflow of resources
        • Probable : >50%
      • Amount of payment can be measured reliably
        • one-off event 一次性事件
          • Measured at the most likely result 最有可能发生值
        • regular event 常规事件
          • Measured at probability weighted expected value 加权平均期望值
        • 一般情况：Dr.Expense Cr.Provision
          • 后续调整
            • 增加：Dr.Expense Cr.Provision
            • 减少：Dr.Provision Cr.Expense
          • Settlement provision 结算款项
  • Application of provision
    • Warranty
    • Law suit
    • 见上面
    • Onerous contract 亏损合同
      • Fulfil 继续
        • Loss 亏损
      • Not fulfil 放弃
        • Penalty 罚金
      • 选择Lower
    • Environmental contamination 环境清理
      • 花在公共环境上
      • Environmental law 不得不去
      • Environmental policy 推定义务
    • Dismantling or restoring cost 资产弃置成本
      • 花在自己身上
      • Decommission NCA 拆资产
      • Restore the land (PPE) 使土地恢复原状
      • • 左侧PPE ：Cost = cost of purchase +direct attributable cost +dismantling cost
        • SOFP : Provision (折现本金+利息）
    • Restructuring 企业重组
      • 范围
        • Sale or termination of line of business 出售或终止业务
        • Closure of location
        • Change in management structure
        • Fundamental reorganisation
      • 条件
        • Enter into contract 已经签合同了！
        • 1.Detail and approved plan 2.Announce to interested party
      • • 与企业继续进行的活动相关的支出不可以计入预计负债
  • Contingent assets
• FVTOCI
• FVTPL

SOCI 利润表

• Income 收入
  • IFRS 15 收入
    • Five step method 五步法
      • Step 1：Identify the contract
        • The contract can be written or verbal
        • commercial substance 商业实质
        • Performance obligation 履约义务
          • promise to transfer goods or services to customers
            • a good or service / a bundle 捆绑 of good and service
            • a series of G&S
      • Step 2: Identify the separate performance obligation
        • 取决于
          • The goods and service are distinct 可明确区分
            • regularly sell them separately (单独售卖）
            • customer can benefit from goods and services either or its own or together with other customer(没有额外限制条件）
            • 条件
              • YES
                • 多项义务合同（捆绑销售）
              • NO
                • 单项义务合同
      • Step 3：Determine the transaction price (contract price)
        • Fixed price
        • Variable price
          • Most likely amount 取最有可能的发生值
            • 当合同仅有2个可能结果
          • Expected value 期望值
            • 大量类似合同产生多个结果
      • Step 4:Allocate transaction price to difference performance obligation (多项义务合同）
        • Based on stand-alone selling price (单独售价比例法）
        • Based on expected cost plus margin (成本利润法）
        • 方法
          • 根据材料已知信息判断使用哪个方法
      • Step 5：Recognise revenue in SPL when satisfy the performance obligation 完成履约义务后可写入SPL （符合Accrual basis)
        • Goods
          • Recognise revenue when transfer control of goods to customer
        • Services
          • Recognise revenue when customer receives and consumes the benefits:
            • percentage of completion
              • Input method
              • Output method
      • 总结！
    • Construction contract (建造合同）
      • 处理原则
        • 利润合同
          • 收入按完工率
          • 成本按实际发生额
        • 亏损合同
          • 收入按完工率
          • 确认全部亏损，成本倒推
        • 保本合同 （无法预计）
          • 收入 = 成本 （实报实销）
      • 四步法
        • Step 1 : 预计合同结果
          • 正：利润合同
          • 负：亏损合同
        • Step 2： 计算完工率
        • Step 3 : 当期SPL
        • Step 4 : 计算SOFP（累计）
    • Substance over form 实质重于形式
      • Principle and agent 委托代理销售
        • 考点：把原委托商收入确认为中介收入（改错）
      • Consignment inventory 寄售交易（存货）
        • • 经销商有权利把商品退回生产商
      • Sales and repurchase 销售以及回购
        • 实质是贷款
        • 考点：错把负债记为收入（改错）
      • Bill and hold agreement 开票持有交易
      • Factoring of receivable 保付代理
        • Real sales
          • Factor without recource 没有追索权
          • Company derecognise TR
        • No sales
          • Factor with recource 有追索权
          • Company cannot derecognise TR
          • 考点：实质为负债，误把应收消除
  • IAS 20 政府补贴收入
    • Government grants
      • Recognise when reasonable assurance
        • comply with conditions attched
        • Entity will actually receive the grant
    • 分录
      • Grant related to assets
        • Deducted grant from assets 抵减资产价值（Netted off)
          • Dr.Cash Cr.Assets
        • Set up deferred income 建立递延收入
          • 残值只会影响折旧，不影响每年的补贴
          • 后续 release or amortised 与折旧方法保持一致（matching rule)
          • SOFP : Deferred income
            • CL : 未来一年之内要released
            • NCL：未来一年之后要released
      • Grant related to income
        • 注意！
          • 后续的release 要与条件完成度保持一致
          • SOFP: Deferred income (CL+NCL)
          • 列报：present as separate grant income deducted from the related expense
    • 偿还补贴
      • 当条件不再满足：退还全部补贴
      • Netted off (抵减资产价值法）
        • Increase carrying amount of asset to the extent as if there is no grant
        • Any difference recognised as expense
      • Deferred income
        • Reduce the remaining deferred income
        • Any difference recognised as expense
    • Grant 摊余到每一年的方法和题目中规定的资产的折旧方法一致
  • IAS 33 每股收益
    • Cash issue 全价发行
      • Step 1：计算加权平均股数 Weighted average number of shares WANS = (之前总股数 * 月份/12）+ （之后总股数 * 月份/12）
      • Step 2 : EPS = Earnings/WANS
    • Bonus issue 送股——现有股东
      • Step 1 : 假设期初送股 EPS = Earnings / 今年总股数
      • Step 2 : 调整去年EPS Restate last year EPS = 去年 EPS * N / N+1 N:issue 1 bonus share for every N existing shares held
    • Rights issue 配股——现有股东
    • Diluted EPS
      • 融资活动
        • 将来新股东加入
          • 带来对等资本（市价）
            • 利润/ 股数
              • No diluted
          • 未带来对等资本（<市价）
            • Diluted
      • Share option 期权
        • 对应将来能买的股数
        • Diluted EPS =Earnings / （原有股数+送股数）
      • Convertible loan notes 可转债
    • EPS是以当期利润计算出来的，不具备预测功能！
• Expense 费用
  • IAS 36 资产减值
    • Indicators 减值迹象（考判断）
      • 考点： tips：Annual impairment test (每年都要的两类）： 1. Intangible asset with indefinite life 2. Goodwill acquired
      • Internal
        • Damage or obsolete（过时的，陈旧的）
        • Already or will be disposed
        • Adverse change in use 用途发生不好的更改
        • Economic performance decreased
      • External
        • Fall in market value
        • PESTEL factors changes
        • Increase in interest rate
        • carrying amount of net assets > 股数*股价
    • Impairment test (review)
      • Recoverable amount 可回覆价值 < Carrying amount 账面价值
      • Recoverable amount 是 （使用价值 value in use） 和 （变现价值 FV-cost to sell) 中的较高者Higher。
        • Value in use = 未来现金流量折现
      • Recoverable amount 和 Carrying amount 之间差值 = 减值损失
    • Cash-generating unit 资产减值组
      • Definition
        • CGU is the smallest identifiable group of assets for which independent cash flows can be identified and measured.
      • Allocate of impairment loss (顺序）
        • NO.1 Specific asset that known to be impaired
        • NO.2 Goodwill
        • NO.3 Other NCA on a pro-rata basis 按比例的
      • 注意！
        • when it is not possible to measure recoverable amount of a single asset 无法单独计量
        • Current assets 不参与减值损失分配
        • Recoverable amount 即减值后新的carrying amount (SOFP)
      • 【例题】
    • Reversal of previous impairment loss 减值损失回转
      • 条件
        • Recoverable amount increased as a result of improved condition
      • 注意！
        • Goodwill can never be reversed
        • Reversed carrying amount 回转金额 <= Depreciated historical cost 历史折旧金额
          • 历史折旧金额 就是 正常折旧的资产的现值
        • 重估资产价值损失回转，会确认在OCI中
    • impairment之后的折旧，要按照recoverable amount折旧
• Gross profit 是 （收入-成本）/收入

其他准则

• IAS 8 会计政策
  • Accounting policy 会计政策
    • 内容
      • Recognition 确认条件
      • Presentation 列报/格式——分类
      • Measurement 计量
      • 除了这3方面，其他都不是！
    • 更改
      • Required by new IFRS or revised IAS 新的国际财务报告准则或修订的国际会计准则要求
      • Result in more relevant and reliable result
    • 处理
      • Retrospective adjustment 追溯调整法
        • As if the new accounting policy had always been applied 过去的所有的都要调整
        • Adjust opening RE
    • 不属于会计政策变更
      • New transaction first adopt existing or new IFRS
  • Accounting estimate 会计估计
    • Professional judgement for transaction or event with uncertainty inherent. 对固有不确定性的交易或事件的专业判断。
      • useful life,residual value
      • depn method
      • FV
      • provision
    • 处理
      • Prospective adjustment 未来调整
        • 只调整现在和未来
  • Errors and fraud
    • Prior errors 先前错误
      • Retrospective adjustment 追溯调整法
    • Current errors 当期错误
      • Prospective adjustment 未来调整
• IAS 10 期后事项
  • Adjusting events 调整事项
    • Events after YE which provide new evidence of conditions that exist at YE already
      • change of law suit (provision) 打官司
      • Inventory sold lower than cost
      • PPE impairment PPE贬值
      • discover of error or fraud
      • Negotiated insurance claim (insurance receivable)
      • Customer bankrupt (bad debts)
      • Adjust SOFP
      • 款项被财务人员偷走，属于舞弊事件
  • Non-adjusting events 非调整事项
    • Events after YE which provide evidence of conditions that arose after YE
      • natural disaster
      • start a new law suit
      • change of exchange rate and tax rate
      • disposal or acquisition of PPE or subsidiary
      • business restructure(provision)
      • Disclose in notes 除非影响到企业可持续经营
• IAS 21 外汇交易
  • Initial translation
    • Spot exchange rate 即期汇率（首选）
    • Average exchange rate 平均汇率
    • 代回本国货币时用除法
  • Subsequent translation (年末）
    • 货币类科目 Monetary
      • Trade receivable
      • Trade payable
      • Loan note
      • 年底重新计算（关注当下价值）
    • 非货币类科目 Non-monetary
      • Inventory
      • PPE
      • Intangible asset
      • Investment property
      • 分两种情况
        • Revaluation/FV model
          • 年底重新计算（关注当下价值）
        • Cost model
          • No action（关注历史价值）
  • Exchange difference
    • Normally recognised in SPL
    • Revaluation model
      • Gain or loss in OCI
• IAS 28 联营公司
• IFRS 13 公允价值
  • Definition
    • FV is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.
  • Valuation approach
    • Market approach
      • Market price/quoted price
    • Cost approach
      • current replacement cost 替换成本
    • Income approach
      • discounted cashflow
  • Input to valuation
    • 最好！
      • market price of identical assets in active market
    • 第二
      • market price of identical asset in inactive market
      • market price of similar asset in active market
    • 第三
      • unobservable input
      • based on best information available
• IAS 23 借款成本
  • 利息
    • Expensed in SPL
    • Capitalised as PPE
  • Capitalised condition
    • qualifying assets (自建资产）
      • take a substantial period of time to get ready for its intended use
    • The borrowing cost must be unavoidable 不得不花的钱
    • There must be direct relationship between qualifying asset and borrowing amount 符合条件的资产与借款金额之间必须有直接关系
    • 资本化必须满足的三个条件： 1.资本支出已发生 2.借款费用已发生 3.使资产达到可被使用或是可被出售的相关活动已发生
  • Qualifying period 资本化期间
  • Interest rate
    • Specific borrowing 专项借贷
      • Bank loan : Interest rate
      • Loan note : EIR
        • 工期暂停期间，当作费用投资，要减去这个期间的投资收益
    • General borrowing 普通借贷
      • weighted average cost of interest rate 计算加权平均借款利率
  • 补充！
    • 资本化期间的短暂性投资/投资收益作为抵减资产，Cr.asset 费用化期间的抵减费用
• 错题合集
  • 折旧方法的变更 属于 会计估计的变更，不是会计政策
  • 估计当期所得税也属于会计估计的变更
  • 计量基础的变更属于会计政策的变更
  • 重分类属于列报项目的变更，属于会计政策的变更