国际会计课件.ppt

Chapter4Selectedfinancialreportinganddisclosureissuesintheglobalcontext 一 Accountingforchangingprices 一 Generalpriceleveladjustedmodel historicalcost constantpurchasingpower 一般物价水平计量模式 GPLA 四种计量模式是 历史成本 名义货币单位 传统计量模式历史成本 不变购买力货币单位 一般物价水平计量模式现行成本 名义货币单位 现行成本计量模式现行成本 不变购买力货币单位 现行成本不变币值会计物价变动会计模式 1Mainidea Itinsistsonhistoricalcostprinciple Itusespriceindextoconvertthehistoricalcostnominalamountsfromdifferenttimetoacommonpointoftime generallyatthebalancesheetdate Sothatallnumbersinthefinancialstatementsarereportedinmonetaryunitsofthesamepurchasingpower 2 Procedure 选择资产负债表日作为不变购买力时期 1 将balancesheetitems调整为12月产31日的美元价格1 Monetaryitems cash receivables payables年初金额 Adjustmentfactor 年末CPI 年初CPI年末金额 unchanged2 Non monetaryitems Theymustbeadjustedtoreflectedtheeffectofinflation Adjustmentfactor 年末CPI 购置时CPI 2 IncomestatementitemsareadjustedtoUS priceonDecember311 Revenues expensesandincometax theadjustmentfactorisCPIattheendoftheyear averageCPI becausetheyconstantlyoccurthroughouttheyear 2 costofgoodssold 年末CPI 平均CPI3 depreciationexpense amortizationexpense 年末CPI CPIatthedatewhentheassetswereacquired4 cashdividendspaidattheendoftheyearareunchanged 3 Computethenetmonetarygainsandlosses Attention 1 在GPLA下计算货币性项目净额上的购买力损益是核心问题 2 GPLA sprocedure A按一般物价水平的变动来调整以历史成本为基础的财务报表B确定货币性项目净额上的购买力损益C重编以不变购买力为基础的财务报表 Formula 1 年初netmonetaryitem monetaryassets monetaryliabilities2 期末应当持有的货币性项目净额 年初货币性项目净额X年末CPI 年初CPI 年内增加额X年末CPI 年内平均CPI 年内减少额X年末CPI 年内平均CPI3 Netmonetarygainsandlosses 期末应当持有的货币性项目净额 期末实际持有的货币性项目净额4 GPLAbasisnetincome GPLAnetoperatingincome netmonetarygainor GPLAnetoperatingincome netmonetaryloss Sol 1 netmonetaryitems liabilities atthebeginningofyear 740000 350000 390000Netadditions 1260000 690000 390000 monetaryitemsshouldbeheldattheendofyear 390000 180000 6175713 Netmonetarygainsandlosses 617571 570000 47571 gains ThemonetaryassetsandliabilitiesofCowboyU S areasfollows Generalpricelevelindex January1 2012100Averagefor2012103December31 2012110 1 Pleasecomputenetmonetaryasset liabilitypositiononJan1 2012andDecember31 2012 thencalculateitschange2012 2 Pleasecomputemonetarygain lossonbeginningmonetaryasset liabilityposition 3 Pleasecomputemonetarygain lossonchangefor2012 4 Pleasecomputethenetmonetarygain loss thenjudgewhetherthecompanyexperiencednetmonetarylossorgainin2012 Evaluation TheGPLAmodelisanimprovementonthehistoricalcostmodel Itconvertsnominalamounts fromdifferentpointsoftimeandwithdifferentpurchasingpower toaconstantpurchasingpowerataspecificpointintime Weakness Itdosenotconsiderthespecificpricechangesinthefixedassets inventoriesandotherphysicalassetsownedbycompany Currentcostadjustedmodel Currentcost nominalpurchasingpower CCA 一CCA ItispopularinBritishCommonwealthandEuropeancontinentalcountries Basicidea 1 以现行成本为基础确定企业收益 2 持有损益计入所有者权益 C F 一般物价水平会计 财务资本保全 会计收益现行成本会计 实物资本保全 经济收益 supplement Holdinggainsandlosses Balancesheet MaterialCapitalMaintenance Incomestatement Holdinggainsandlosses FinancialCapitalMaintenance 财务资本是指企业所有者投入企业的货币资本 实物资本是指企业的实物资产 反映企业实际具有的生产能力或经营能力 supplement 资产负债表中 除非货币性项目用现行成本计价外 其他所有货币性项目均不需进行调整 利润表中 除销售成本 折旧费外 其他收支项目的金额已经代表了该期间的现行成本 不需要进行调整 二 BasicprocedureofCCA1 确定各种资产的现行成本2 计算成本变动资料 确定持有损益3 编制按现行成本计价的会计报表 Formula 1 NetincomeinCCA operatingincome realizedholdinggain changeinunrealizedholdinggain2 Unrealizedholdinggain 企业期末持有资产的现行成本高于历史成本的差额Merchandise COGS CC COGS HC Fixedassets Depreciationexpense CC Depreciationexpense HC 3 Realizedholdinggain 本期消耗资产的现行成本高于历史成本的差额Merchandise Inventory CC Inventory HC Fixedassets Bookvalue CC Bookvalue HC 三Evaluation1 Ittakesphysicalapproachtomeasuringwealthandincome 2 Weakness 1 Forcertaintypesoffixedassets determiningcurrentcostcanbehighlysubjective 2 Forotherassets currentcostmustbedifficulttoobtain 3 Corporationsinequity orientedcapitalmarketsareopposedtotheCCA sinceittendstounderstatereportearnings Goodwillandintangibleassets 一Goodwill 一 Definition Theexcessofthevalueofanongoingbusinessoverthevalueofidentifiablenetassetsofthebusiness 一个持续经营企业的总价值超过单个可辨认资产净值加总的部分 e g management reputationforquality service customer employeeloyalty non quantifiablefactors 二 twoquestionsrelatedtogoodwill1 Shoulditberecognizedasanassetonacorporatebalancesheet Determinedby 1 whetheritwillgeneratefutureeconomicbenefits 2 Whetheritshistoricalcostcanbereliablycomputed 2 Shouldrecognizedgoodwillbesystematicallyamortized Proponent Goodwillhasafinitelifeandwilllikelyerodeovertimeasconditionschange Opponent Ithasaninfinitelife 二 Brands PatentsandTrademarksAccordingtoaccountingpurpose 1 Unidentifiable goodwill 2 Acquiredidentifiable patents licenses trademarks 3 Internallygeneratedidentifiable brands capitalizeorexpenseR Dcosts Fromtheaccountingperspective themainissueiswhethertocapitalizeorexpenseR Dcosts 一 R Ddefinition p101 二 Differenttreatment1 US expensed2 UK 1 research writtenoffagainstearnings 2 development capitalized meettheassetrecognitioncriteria expensed don tmeettheassetrecognitioncriteria 3 Germany expensedunlesstheyareforaspecificproduct 4 Sweden capitalizedandamortizedoverafive yearperiod5 TherevisedIASNo 38in1998Research expensedimmediatelyDevelopment expensed capitalized meetassetsrecognitioncriteria Valueaddedstatement Thevalueaddedstatementispresentedvoluntarilybycompaniesfromanumber