年9月备考复习阶段完讲义fr串讲提分专场

ASSProvidedby ExamSection MCQs题型：单选/多选/配对/填空/trueorSectionBSection

CaseSingle ysis;(or现金流量表 ConsolidatedF/S; ysis;(or现金流量 IASBFramework（2‘-4文字题Conceptual Objective:toprovideinformationtoexistingshareholders&Fundamental(2必须)RelevanceFaithful Qualitativecharacteristicsof

from Underlyingassumption(Going ElementsofF/S(e) Recognition Measurement

Enhancing(4锦上添花

ComparabilityRegulationframework(narrowdifferences&improveAdvantages(easiertocomparewithforeigncompetitors;cross-borderlisting;easiertoDisadvantages(highcost、lowlevelofPrincipal-basedsystem(IFRS:judged)vsRule-basedsystem(GAAP:lassmassofRulesofIASB(develop、promote、SettingproceduresofIFRS(advice-discussionpaper-exposuredraft-IAS16PPE4‘-Definition:heldforlong-term Initialmeasuredatcost(掌握包含与不包含Costmodel=Cost-Accumulateddepreciation-impairmentlossüStraight-linebasis:(Cost-Residualvalue)/TotalusefulüReducingbalance:depreciatedrate%*Carrying DrDepreciationCrDrDepreciationCrPPE-Accumulatedxx

RevaluationmodelDateofrevaluation比较Carryingvalue和Fair①①increaseinvalueDrPPE Cr x→②decreaseinvalueDrExpense CrPPE xDr 5,000Dr 2,000Cr Dr Cr 2,000Cr 5,000AnnualAnnualtransfer(是否会计处理取决于考官DrRevaluationsurplusx(upwardrevaluedamounts/remainingusefulCrRetained x(Dep.afterrevaluation–Dep.beforeIAS40InvestmentpropertyDefinition:heldforearnrentalsorcapital Initialmeasuredatcost(Purchaseprice+TransactionCostmodel=Cost-Accumulateddepreciation–Impairmentloss

①NOTFV

②Onlycomparethefair③Gainorlosschargedto::Re-classification(changein

IPatfairvalue—

DrCrInvestment

FairFair

：：

PPE—IPatfair

DrInvestmentCrPPECr

FairCarryingIAS23Borrowingcosts

①Generally,②Relatedto“qualifyingassets”:

DrInterestexpenseCrBorrowingsDrAsset(PPE/Intangibleassets/Investmentproperty/Inventory….)CrBorrowingsDurationfor

Work Borrow/Drawn②Activitiesareinterrupted,capitalization③Activitiesarecomplete,capitalizationdrawdown

work

①Funds

Capitalisedamounts=Interestsonqualifyingassets–Temporaryinvestment②FundsCapitalisedamounts=Borrowings*weightedaverageinterestIAS38Intangibleassets2‘-Definition:Identifiable;Controlledbyentity;Futurecash

①Separateacquisition(i.e.license,patent,copyright,brand②Businesscombination(i.e.externally-generated①Customerlist;relationship ;②Researchand

Costmodel=Cost-Accumulatedamortisation-impairmentloss①Finiteusefullife: Straight-linebasis=Cost/Useful Starttoamortise:availableforuse/Completefor(两个时间都出现选availablefor②Indefiniteusefullife:NOamortization;MustbeimpairedunderIAS36Impairmentonassets特指NCAs)4‘-

Carryingvalue:Cost-Accumulateddepreciation/amortization-Impairment(Dateof

Recoverable

Fairvalue-Coststo∞futurecashValuein CV<RA,①Noimpaired;②Assetsin ①. Dr

（1+

CV>

Cr②.Assetsin

CV>RA,且previouslyupwardrevalued.Dr Cr Externalindications;(affectedbyPESIndicationsfor

Internalindications;(obsolescence;physical

Mustbetestedforimpairment:①Intangibleassetswithindefinite②Goodwillinbusiness①Definition:SmallestidentifiablegroupofAllocate①toobviouslydamagedordestroyedAllocate②

②tot③tootherassetsbasedonthecarryingtIFRS5Non-currentassetsheldfor 2‘-Definition:carryingamountswillberecoveredbyasaletransactionratherthancontinuingAvailableforimmediateHighlyNO

Committedto ActiveprogrammetolocateaReasonableSalewill cewithinaHighlyunlikelytowithdraw Carryingvalue(Cost-AD/AA-Impairment

Datetodecideto

Fairvalue–CoststoAccounting

Carryingvalue<Fairvalue–CoststosellCarryingvalue>Fairvalue–Coststo

DrCrDrDrDrCrAccountingAccounting InvestmentinIFRS10Consolidationfinancial(20%~50%)SignificantInvestmentinIAS28Investmentin IFRS9Financial

FinancialassetsIFRS9Financial 2‘-Financialasset:Anyassetthat①②anequityinstrumentofanother③acontractualütoreceivecashoranotherfinancialassetfromanotherüortoexchangefinancialinstrumentswithanotherentityunderconditionsthatarepotentiallyentity;suchasderivatives.

favourabletoRecognition:when,andonlywhen,theentityespartytothecontractualprovisionsoftheGenerally:Fairvaluepaid+Transaction

Initial

Exception:使用FVTPL时，transactioncost费用化Initialamounts=FairvalueHeldforshort-termSubsequent

PurchasePurchase

RecoverableHeldforlong-termIrrecoverableAmortisedIAS2 Definition:heldforsaleintheordinarycourseofty:ContinuousCount&Periodic

Cost=Price

Price:①Beforecomplete;②ProductionMeasurement

Valueofinventory:FIFO;AVCO;(LIFOisnot SOFP:ClosingP/L:Costofsales=Openinginventory+Purchase–Closing

①Rawmaterials: cement②Finishedgoods:NRV=Sellingprice-Selling③WIP=FG’sSellingprice-FG’sSellingexpenses-Costof

Cost<NRV,①Notwrite-downinventory;②InventoryinCost>NRV,①write-downinventory;②InventoryinSOFP=NRV;DrExpenseCrCost>NRV,之后NRV回升。则冲销之前的减值，存货最多回升至历史成本DrCrIAS41

Biologicalassets:livinganimals& Agriculturalproduce：harvestedanimals& Biologicaltransformation:growth,degeneration,productionandprocreation(Harvest

Biologicalassetsduringbiologicaltransformation;Agriculturalproduceatthepointofharvest;IAS2:Agriculturalproduceafter

iologicalassets

Fairvaluemodel;Costmodel;

Presented Agricultural

Atthedateofharvest:IAS41—Fairvalue-CosttoAfterharvest:IAS2—LowerofcostandIAS37Provision三星准则(2‘- Definition:uncertaintiming&

Probable;(probability>50%)

Legalobligation:from Constructiveobligation: /CSR;Best;

Singleevents:makethefullinthemostlikely;Largepopulation:expectedvalue;Reimbursement:recognizedonlywhenitisvirtuallycertain(probability>95%)thatreimbursementwillbeDrReceivablesfromthirdpartyCrOthere FutureoperatingMajor

NOprovisionDrExpenseCr:DrExpenseCrOnerous(Lossmaking)contract:Provision

Removing&Dismantling

DrPPE IAS16 presentvalueCr present DrInterest CrSaleanoperation:recognizeafterabindingsaleClosureorreorganization:recognizewhere① n;②announcementDrExpenseCrProvision

Includedirectcosts;(i.e.redundancypay;paidrent;penalty…)Excludeongoingcosts;(i.e.retraining/remarketingcosts…)IFRS9&IAS32Financial 4‘- todelivercashoranotherfinancialassettoanotherentity, toexchangefinancialinstrumentsunderconditionsthatarepotentiallyunfavourabletotheRecognition:when,andonlywhen,theentityes partytothecontract;Initialmeasurement:Fairvaluereceived–Transactioncosts;(issue

Subsequent

FVTPL(heldforAmortisedFLatbeginningFLatyearDrDrInterestDrCrCrCrIssueDrCrRedeemablepreferenceshares(Financialliability)vsIrredeemablepreferenceshares(EquityConvertibleloan

DrCrDrCrFinancial①CrOthercomponentof RemainIFRS16 4‘-

Dr

Recognitionexemption:Short-termlease&Lowvalue

CrRecognitionunder

Criteria:whetherthelesseehastherighttocontrolthe Righttodirectthe Righttoobtainsubstantialallofthe

DrRight-of-useCrLeaseliability(只关 CrCr

Rightofuseassets取决于租来资产性质):Costmodel;FVmodelRevaluationPresentvalueofinitiallease

Lease

Payinarrears;

所有年 组合，含第一Presentvalueoffuturelease未来年 总和，不含第一Sales&(Isitasaleunder

It’saIt’sNOTasale?(Securedloan)

DrDrRightofDrDrRightofuseassets(Leaseliability/Fairvalue)*CarryingCrCrLeaseliabilityCrGainorlossCarryingCr

DrInterestexpenseCrLoanIFRS15Revenuefromcontractswithcustomers4‘-Basedontransferofcontrol(risks&IdentifyIdentifyseparateperformance

IdentifytransactionAllocatetransactionpricetoobligation;(inproportiontostand-alonesellingRecognize Product(atapointintime)DrCash/TradeCr Services(Overtime)DrCash/TradeCrDeferrede(Liability科目Output ∗

DrDeferredCrStageoftProfitort

Input ∗

CostofsalesGross

(2.Totalcosts*%)3.

Costincurred

3.Typesoftransactions如下IFRS15Revenuefromcontractswithcustomers4‘-BasedontransferofStageofProfitStageofProfitorloss(取决于合同性质SOFP(Contractasset/liabilityCashTradereceivables)damounts/Progress CashreceivedfromcustomersTradereceivablesCostsincurredto+/-Recognizedprofits(/loss)inP/LValueofconstruction damounts/ProgressContractasset(工作已做 未开)/liability(工作未做Typesof

WarrantyAfter-saleservices/Ongoingservices服务未提供，只能确认为deferred Sales&Return; Sales&Repurchase; Factoringoftrade ;ConsignmentBill&Sales&Itisasale!(Repurchase@FV)ItisNOTa(RepurchaseSales&Itisasale!(Repurchase@FV)ItisNOTa(Repurchase@afixedamount+DrCrDrCostofCr将salesproceeds看作securedloan;DrCashCrDrInterestexpenseCrLoanFactoringFactoringoftradeIt’sasale!ItisNOTasale!(SecuredItisNOTasale!(Secured：withrecourse;由Bad将sales将salesproceeds看作securedloan;DrCashCrDrDrAdministrativeexpenseCrTradereceivables ernment 2‘- ernmentgrants:cash/assetsprovided

ernmentgrantsrelatedtoassets(Capitalgrants);—— 给资产orernmentgrantrelatedtoe(Revenuegrants); 给钱让干“好事ernmentassistance ernmentgrants):NOThaveareasonableCapital Revenue

将grants确认为

Dr DrCr CrDeferred DrDr Cr DrCrDeferredCrDrDeferred CrOthere(资产怎么折旧 DI就怎么摊销Repayment(atfullamounts全部还)DrDeferrede 冲销还未摊销的DrExpense ②多余记费用CrCash(钱已还)/Liability（钱未还

CrPPEDrPPE DrPPE Cr Cr

DrDeferredeCrOthereRepayment(atfullamounts全部还)DrDeferrede 冲销还未摊销的DIDrExpense ②多余记费用①CrCash(钱已还)/Liability（钱未还①DretaxexpenseDretaxexpenseIAS12e

CrCurrenttaxliability/Taxpayable

Deferredtaxliability=Temporarydifference*TaxProfitorEstimatedfortheyearUnderprovisionProfitorEstimatedfortheyearUnderprovision-Overprovision TaxexpenseCurrentCurrenttaxliability(=estimated/provisionfortheØCarryingvalue>Tax Deferredtax

Dretaxexpense(P/L)CrDeferredtaxliability

*ØCarryingvalue<Tax Deferredtax

CrDeferredtax DrDeferredtaxassetCrDrDeferredtaxassetCretaxexpenseIAS12e 4‘-CurrenttaxinDretaxexpense/chargeCrCurrenttaxliability/tax

x—x—SOFP五星准则 DeferredtaxinDrDrCrDeferredtaxx—x—SOFPDretaxexpense/chargeDeferredtaxx—x—SOFPIAS12eIAS12eIAS12e 4‘-IAS13FairvalueFairvalueisdefinedasfollowsbyIFRS13FairvalueFairvalueisthepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.InputstoLevel1 Quotedpriceofidenticalassets(指定资产)inactivemarketLevel2 Quotedpriceofsimilarassets(相似资产)inactivemarketQuotedpriceofidenticalassesininactivemarketLevel3 Unobservableinputs不可观察值IAS8Changesin estimatesNOTconstituteto AdoptinganaccountingmodelforanewtypeofAdoptinganewaccountingmodelfortheexistingtypeofRecognitioncriteria;erest(“expensed”—IAS23

Exampleof

Measurementbasis;i.e.PPE(costmodel—revaluationPresentationways;i.e.Depreciation(operatingexpense—costofIfchanges,recognized