1、Standard Content Key Definition Recognition Measurement Workings EntryIAS2 Inventory1) Asset held for sale2) Control 2) Cost model or FV modelAccounting estimate: 折旧年限从10年改为5年IAS10 Events after reporting periodIAS11 Construction ContractPOC确认看公司policy:1) Cost basis 到目前为止花费多少/预算总成本2) Sales value basi
2、s 目前为止造价多少/合同造价3) Physically basis步骤：1) 结转收入：Dr GADFC, Cr Revenue2) 开票给客户：Dr T/R, Cr GADFC3) 实际收款：Dr Bank, Cr T/R* 负的GADFC表示GADTC(gross amount due to customer,属于liability)* 题目信息Extract from SOPL lossP Dr Inventory 18, CrCOS 18.4) Dr Inventory 7, Cr COS 7; Dr Revenue 10, CrBorrowings 10; Dr FC 0.5, C
3、r Borrowings 0.5.5) 如果收账风险转移，则Dr Bank 8.7, Dr AE 1.3,Cr T/R举例：100送20优惠券，第二次使用20优惠券第一次：Dr cash100, Cr revenue83.33, Cr deferincome 16.67第二次：Dr cash80, defer income16.67, Cr revenueIAS20 Government Grant1) Spread the grand over the useful economic lift of the asset2) Deduct the grand from the cost of
4、the NCA that it finances3) Disclose a contingent liability when the grand may be requiredto be repaid deferred incomeIAS23 Borrowing Cost* 只有开工完工时期产生的Borrowing cost可以资本化* 停工期间，Borrowing cost不可资本化* 其他投资收入(BC资本化期间)，抵扣资本化的Borrowing cost秋54课时IAS33 EPS (earnings per share)秋复习课4IAS36 ImpairmentWhen the Ca
5、rrying valueRecoverable amount,* 适用于PPE,I/A,I/P等NCA* 流动资产一般自带减值Take the higher of* Value in use (futher benefit through use 并折现)* Fair Value less cost to sell* Negative G/W,直接credit to P b)担保的公司经营不善Possible;c)担保的公司快破产了Probable(Provision=担保的金额它自己可偿还的金额)3) Law suit 按照solicitor意见取最有可能的情况来判断，以此评估probabl
6、e,possible2)另外分配工作的员工是ongoing* 当某事项消除时，为该事项计提的Provision要清零。例如：Provision=100，实际支付=70，Provision=100要消除，30计入PDr RPS 0.8, Cr Interest payable 0.8. 再验算Interest payable 0.8和Intest paid(dividend paid) 0.8互相抵消为0.* 小草理论+大怪兽* 每年利息=票面价值X票面利率* 实际利率=用以计算FA/FL的价值CPP borrowingsIntangible assets X X 2011.12秋复习课10上C
7、OS=DM+DL+FO，dividend yield,比较简单Noncurrent assets hold for sale X X 2012.6秋复习课12中suspense account，fraudInvestments in associates X X 2012.12秋复习课10下Availableforsale investments X X 2013.6秋复习课11中X X 2013.12求复习课11下insurance provisionCurrent assets 2014.6Inventories X X 2014.12Trade receivables X XOther
8、current assets X XShortterm investment X XBank X XCash X XXXTotal AssetEquity and liabilitiesEquity attributable to owners of the parent母公司合并报表Share Capital X XOther reserves X XRetained earnings X XXXNoncontrolling interest X X母公司合并报表Total equity X XNoncurrent liabilitiesLongterm borrowings X XDefe
9、rred tax X XLongterm provisions X XTotal noncontrolling interest X XCurrent liabilitiesTrade and other payables X XShortterm borrowings X XCurrent portion of longterm borrowings X XCurrent tax payable X XShortterm provisions X XTotal current liabilities X XTotal equity and liabilities XX2014 2013Ind
10、irect method Comments WorkingsStatement of cash flows for year ended 31 Dec 2014典型例题：2009.12月1 Income TaxCash flows from operating activities $ m$ m Provision b/f current (1200)Profit for the year X PFY deferred (900)Income tax expense X IT expense=tax payable,当年计提的税Income statement tax charge (1000
11、)Profit before tax X PBT=PFY+ITE Provision c/f current 1000Adjustment for (调整项都是反向折回) deferred 1300Depreciation/Amortisation of noncurrent assets X现金流量表中折旧+摊销放一起Difference cash paid (800)Gain on sale of property, plant and equipment (X)Increase in warranty provision X 2 Property, plant and equipment
12、Increase in accruals (水电煤各种费用) XRedemption penalty costs included in AE X Balance b/f 250Investment properties rentals received (X)挪到investing activities现金流Acquired during year 80 fair value changes X Disposal (50)Investment Income (X) Depreciation (30)Interest expense (Financial costs) X Interest e
13、xpense=interest paid Revaluation 20Working Capital adjustments X可以不写Classified as NCAHFS (70)Increase in trade and other receivables (X) Impairment 10Increase in inventories (X) Balance c/f 210Increase in trade and other receivables X Bad debt在T/R中体现，所以不用管了Cash generated from operations X 3 Intangib
14、le assetInterest paid (X) Interest expense=interest paid,以前计入F Balance b/f 0Income taxes paid (X) Acquired during year 200Net cash from operating activities X Amortisation (55)Balance c/f 145Cash flows from investing activitiesPurchase of property, plant and equipment (X) 4 Equity dividendsPurchase
15、of intangible asset (X) Retained earnings b/f 295Proceeds from sale of equipment X Profit for the year 135Disposal of investment X Dividends paid (55)Deferred development expenditure (X) Retained earnings c/f 375Investment property rentals received XInterest received X必须查看是否归错类，放在Operating5 Share is
16、suesDividends received X Increase in share capital 6000Net cash used in investing activities (X) Bonus issue share premium (2000) revaluation reserve (1600)Cash flows from financing activities Share issued for cash at par 2400Issue of equity shares XIssue of 10% loan notes / longterm borrowings X 6
17、Finance leasePayment of finance lease liabilities (X) Balance b/f current (2100)Dividends paid X该项目可以放在OA，也可以放在IA noncurrent (6900)Net cash used in financing activities (X) New leases in year (6700)Net increase in cash and cash equivalents X Balance b/f current 4800Cash and cash equivalents at begin
18、ning of period X noncurrent 7000Cash and cash equivalents at end of period X Balance cash repayment (3900)Cash and cash equivalents包括7 Investment1. Cash balance b/f 70002. Bank overdraft (透支=现金减少) Carrying amount sold (3000)3. Shortterm investment (直接充当现金) Balance c/f (4500)* brought forward是期始值, b/
19、f Difference: increase in fair value 500* carried forward是期末值, c/f8 Investment incomeCarrying amount sold 3000Direct method Proceeds (3400)Cash flows from operating activities Profit on sale in income statement 400Cash receipts from customers X Cash sale=RevenueT/RCash paid to suppliers and employee
20、s (X) Cash purchase=Cos+InventoryT/P 9 Investment propertyCash generated from operations X Balance b/f 5000Interest paid (X) Acquired during year 1400Income taxes paid (X) Loss in fair value (700)Net cash from operating activities X Transfer to property, plant and equipment (1600)Balance c/f 4100解题步
21、骤：10 Accumulated Depreciation* Working Capital: Inventory, T/R, T/P先处理到O 1.Apr.2008 48* R/E=PFYDividend paid,比较好做Disposal (9)* SC,SP及其故事Depreciation (b/f) 6* DT会基于R/R，转入OCI，这部分要注意！Revaluation (2)* DT，CT放在一起考虑算Tax charge,Tax paid 30.Mar.2009 43* FL=原值+整张值支付额* PPE最复杂，折旧，处置，重估会有各种抵消项。11 Noncurret assets cost* 所有有故事的数字都要拆分，重归类Balance b/f 80* 需要在O里面看看是否有放错的Interest/dividend收入Additional 20.5Disposal (10)Revaluation (52) 3Balance c/f 93.512 Disposal of displayCost 10.0Depreciation (9.0)Cost of disposal 0.5Loss on diposal 1.0
