F7思维导图 ACCA

F7复习，整理的较少，喜欢的，可以多看看，有利于复习

F7复习

• IFRS 1 Framework
  • Objective
    • What:provide information and make decision
      • Who:potential investors 、leaders and creditors
  • Accurals basis
    • when they occur
    • right and obiligations
  • Underlying assumpition
    • going concern
    • the foreseeable future
  • Qualitative characteristics
    • fundamental
      • relevance:predictive value and confirmatory value/ materiality
        • faithful representation:complete \netural\free from error
          • 子主题
    • enhancing
      • comparability:consistency \disclosure of accounting \not same as uniformity\corresponding information
        • verifiability
          • timeliness
            • understandability
  • elements
    • asset:past\control\future economic benefits
      • eg.physical form \legal rights
        • 不可确认的：skilled workforce and new name
    • liability: past \present obligation \future economic benefits
      • eg. provision
    • equity:residual interest
    • income
    • expense\cost
  • recognition criteria
    • probable:economic benefits 的流入与流出
    • reliable:cost \value
  • measurement
    • HC
    • NRV=sell-disposal
    • current cost
    • replacememt cost
    • pv
• The regulartory framework
  • IFRS
  • IFRS Foundation
    • supervisory(监管）
      • objective:set up accounting standard(understandable \enforceable);promote standard;convergence.
  • IASB
    • IASB interpretation committee
      • not specifically;unsatisfacotory or conflicting interpretations
    • IASB advisory concil
      • give advices;inform the board
• IAS1.financial statement
  • SOFP:statement of financial positon
    • 关于OCI:Revaluation surplus\IEI:investment in equity instruments
  • SOPL\OCI：statement of profit or loss or other comprehensive income
  • statement of changes in equity
  • statement of cash flows
  • note to financial statement
• IAS 16 PPE
  • Definition & Recognition
    • definiton
      • 1.intangible assest
        • 2.held for use
          • 3.the production of good or services;administrative purpose
            • 3.more than 1 yrs
    • Recongnition
      • 1.probable;economic benefits flow to the entity
      • 2.cost or value --reliable
  • Measurement
    • capital expenditure&revenue expenditure
      • capital
        • 1.increase the working capacity
        • 2.enchance economic benefits
        • 3.eg.更换PPE，以增加产量，降低成本，则导致Cost saving ,计入capitalised -SOFP
      • revenue
        • 1.expense --SOPL
        • 2.Maintain economic benefits
    • Initial measurement
      • 1.获得PPE，视为cost
      • 2.cost 的计算
        • purchase price less (trade discount or rebate)
        • non-refound tax
        • direct distribute cost
          • site preparation
          • initial installment cost
          • testing
          • professional fee
          • direct delivery and handling cost
          • the unadviodable cost of dismalting
          • except for:administrative overheads;after the working condition;maintaining ;abnomal cost
          • 特例：复杂性资产--capitalised--eg.an overhaul(飞机大修）
    • subsequent depreciation
      • 1.Depreciation的计算
        • cost
        • residual value
        • useful life
        • finanily,depreciation methods
      • Depreciation discount
        • =(cost -residual value)/useful life
      • Depreciation method
        • straight line:annual depreciation =(cost -residual value)/useful life
        • Reducing balance:annual Dep=NBV*%
          • 第一年的NBV=Cost.最后一年：根据期末余额--倒挤出来
        • machine hour method
          • 先汇总后分配
      • eg.land and building
        • land
          • no finite life ;不计提折旧
        • builiding
          • useful life,have depreciation
      • change useful life
        • 遵循"既往，开来“原则
    • subsequent measurement
      • Cost model
        • =Cost -ACC dep -impairment losses
      • Revaluatin model
        • =revalued amount -acc dep -impairment losses
        • acc dep 的计算
          • 确认date of revaluation
          • 重估当时，以往acc dep ---清0;revaluatin surplus
            • Dr acc dep
            • Dr assest --cost (倒挤）
            • Cr revauation surplus
          • Disposal of PPE(new dep vs old dep )
            • new dep=12,old dep=10
            • dep 增加；减少profit --oci- retained earning
            • Dr revaluation reserve
            • Cr retained earining
        • Revaluation
          • Frequency
            • 当carrying amount vs mv 差别不太大时，no revaluation ,no dep
            • more volatile ,more frequency
          • Scope
            • the whole class of assests
          • a rolling basis
    • Disclosure
      • key disclosure
        • revalution model
        • useful life or %
        • carrying amount / acc dep
        • Reconciliation
      • revalued assets require further disclosure
        • revalue the assets
        • the date of revaluation
        • independent valuer
        • revaluation surplus
    • complex assets
      • eg.a planned overhaul
• 浮动主题