备考复习阶段22年09月20229考季fr知识点串讲二

IFRS9FnancialinstrumentIAS32ConvertiblesloannoteIFRS16LeaseIFRS15 IAS12etaxIAS21ForeignAS10EventsafterreportingIAS8Changesinaccounting ,estimates&IFRS9Financial②.SubsequentmeasurementatyearFinancialliability—Issuedebt(@AmortisedFinancialliabilityattheinterestexpense(票面利率*票面金额FinancialliabilityattheyearendaFV-transactioncDrCrFinancialDrFinancialliabilityCrCashDrInterestexpenseCrFinancialDrFinancialliabilityCrCashIAS32Financialinstrument(Compound:ConvertibleloanRedeemablepreferenceshares(FinancialIrredeemablepreferenceshares(EquityConvertibleloanIssueDrCrFinancial 年偿还的本金)CrOthercomponentofequity② 1.OCEremain2.Financialliabilityshouldbemeasureatamortised

loannoteattheinterestexpenseinterest(票面利率*票面金额loannoteattheyearendacDrInterestexpenseCrFinancialliabilityDrFinancialliabilityCrCashIFRS16 角度：lesseeRecognitionexemption:Short-termlease&Lowvalue

DrExpenseCrCashRecognitionunderInitial

Criteria:whetherthelesseehastherighttocontroltheØRighttodirecttheØRighttoobtainsubstantialalloftheSubsequentRightofuseassetsCostmodel为主DrRight-of-useCrDrRight-of-useCrLeaseliability(只关 CrCrProvisionAB

A+B+C/折旧期限•DrDepreciationüpurchaseoption&transferA+B+C/折旧期限•DrDepreciationü反之，选用leaseIFRS16b.SubsequentmeasurementatyearLeasePayin

Presentvalueofinitialleasepayment:所有年 组合，含第一Presentvalueoffutureleasepayment:未来年 总和，不含第一⦁下一年的leasepayment为本年CL；⦁IFRS16SubsequentmeasurementatyearLeasePayin 当期金额b计入当期金额b计入d

Leasepayment

IFRS16Sales&会计处理标准：(IsitasaleunderIFRS15It’sa DrDrRightofuseassetsCrPPECrLeaseliabilityCrGainorloss

Fair(Leaseliability/Fairvalue)*CarryingvalueCarryingvalue(Fairvalue-Leaseliability)/Fairvalue*(Fairvalue-CarryingIt’sNOTasale?(Secured ：notsatisfyIFRS15;Pointof 账上继续确认资产 1.资产计提折旧DrDepreciation CrSalesproceeds看作securedloan;DrCash Cr

DrInterest CrIAS37Definition:uncertaintiming&Recognition;Probable;(probability>

Legalobligation:fromlegislation/law/ Constructiveobligation:from /CSRreport…Best

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

NOprovision

:;DrPPE presentvalueCr IAS37 presentDrExpenseCrProvision;DrPPE presentvalueCr IAS37 presentDrExpenseCrProvisionRemoving&DismantlingcostUnwinding★★★DrInterest CrSaleanoperation:recognizeafterabindingsaleClosureorreorganization:recognizewhere① DrCr

Includedirectcosts;(i.e.redundancypay;paidrent;penalty…)Excludeongoingcosts;(i.e.retraining/remarketingcosts…)IFRS15BasedontransferofRecognition:①Identifycontract;②Identifyseparateperformanceobligation;③Identifytransactionprice;④Allocatetransactionpricetoobligation;ü价值分离；i.e.sellingprice$2500computer$20002-yearsupportservice，则stand-aloneselling，则stand-alonesellingprice(与各自售价成比例分配i.e.pricing$1111(includingcomputer$2000&2-yearsupportservice⑤Recognize①Product(atapointinpointof DrTradereceivablesCrInteresteDrCashDrTradereceivablesCrInteresteCr②Services(Overtime)pointof

CrDeferrede(Liability科目

DrTradeDrTradereceivablesCrInteresteDrDeferred Crcomputer=$1111* ★★★deferrede为liability科目，需拆分NCLcomputer=$1111* 5.IFRS15Output

①Stageof②Profitor

InputPer

𝑒𝑎

∗1.Totalrevenue*1.Totalrevenue*Cost1.TotalCostof(2.Cost(Cost3.Gross3.02.Totalrevenue-totalRevenueRevenuerecognisedtodate(in Contractassets/liabilitydamounts/Progress CashreceivedfromcustomersTradereceivablesIFRS15实质重于形式★每次考 warranty/ongoingservices/after-salesupport agentmissionssales&repurchasesales&returnfactoringbilland5.IFRS15liabilityliability科目，分CL&NCL列报)2.记为deferrede思路调整：1 Dr CrCrDeferrede—CurrentCrDeferrede—Non-current??2016/6Q32009/12Q22016/6Q32009/12Q22012/12Q2IFRS15 1.确认收入金额只能是DrCrCrTradepayablesto1.确认收入，金额为grossamountsofDrTradereceivablesfromagentCrRevenue2.DrCostofCr思路调整：1

人，不用结转成本；（即，costsofsales=02009/6Q22014/62009/6Q22014/6Q2任何差异计入TradepayablestoIFRS15 Sales& Sales&Return思路调整：1.冲销成本结转；DrInventoryCrCostofsales2DrCrTrade2011/12Q2noteIFRS15Sales& Calloption公司有权利2013/6Q2

repurchase repurchaseprice>originalsellingprice repurchaseprice<originalselling将salesproceeds看作securedloan;DrCashCr

Putoption(关注significanteconomicIFRS15(5).(5).Factoringof会计处理标准：baddebtsrisksontradereceivablesDr DrAdministrativeDr DrAdministrative CrTrade 坏账风险未转移，由公司自己承担；（标志词：withrecourse&PointofSalesproceeds看做securedloan;DrCash Cr 冲

应收账款可能出现坏账2011/6Q2Dr2011/6Q2Cr

将salesproceeds看做secured

DrTradeCrAdministrativeexpenseCrLoan ernment ernmentgrantsrelatedtoassets(Capitalgrants);—— or给钱买ernmentgrantrelatedtoe(Revenuegrants) ernmentgrants):NOThaveareasonableCapital 方法1：将收到的grants确认为deferred Revenuegrants方法：将收到的grants确认为deferred6-1Revenue 将grants确认为Deferrede;Dr CrDeferred CrOther DrDeferred ②6-2Capitalgrant方法一：将收到的grants确认为DeferredDr CrCashDrCashCr

DrDepreciationexpense资产直 CrPPEDrDeferredCrOther 条件不再满足，则返 DrDeferred①

6-3Capitalgrant DrCash Cr DrDepreciationexpense资产直 CrPPE3.条件不再满足，则返还Dr Cr DrDepreciationexpenseCr IAS12eCurrenttaxTaxableprofits*taxDretaxDretaxCrCurrenttaxliability/Tax EstimatedfortheyearUnderprovision上一年少计提🗹-Over 上一年多🗹TaxProfitorloss时间段,CurrentCurrenttaxliability(给定=estimated/provisionfortheSOFP现金流量表上的taxpaid7.IAS12eDeferredtaxDeferredtaxliability=Temporarydifference*Tax=(Carryingvalue–Taxbase)*Tax

★★★题目给定的差异额必须taxrate才可以得到①.Carryingvalue>Tax Deferredtax

Dretaxexpense(P/L) CrDeferredtaxliability Dr 增值金额*CrDeferredtax 重估增值计入OCI,增值 延所得税也计入OCI★★★★★

DrDeferredtax②.Carryingvalue<Tax Deferredtax

RevaluationCretaxexpense 影响7.IAS12e给定or计算(Temporarydifference*taxrate%)(Carryingvalue-taxbase)*taxrate%)Non-currentliabilityDeferred给定or计算(Temporarydifference*taxrate%)(Carryingvalue-taxbase)*taxrate%)Non-currentliabilityDeferredtaxliabilityStatementofcomprehensiveProfitoretax ΔDTL(c/f-b/f-★★★不存在重估增值带来的递延所得税时，可简单理解为期末值-Deferredtaxrelatingto重估增值金额*tax7.IAS12eCurrentCurrenttax 给定=estimated/provisionforCurrentCurrenttax 给定=estimated/provisionforthe给定or计算(Temporarydifference*taxrate%)(Carryingvalue-taxbase)*taxrate%)Non-currentliabilityDeferredtaxliabilityCurrentTaxrefund退税重估增值金额*taxDeferredtax重估增值金额*taxDeferredtaxrelatingtoStatementofcomprehensiveCurrenttaxDeferredtax

Estimatedfortheyear+Underprovision-Overprovision Taxexpenseb/fofDTL-c/fofDTL-8.IAS33EarningspershareWeightedaveragenumberofsharesBasicIssueshares@fullmarket 前后作时间权重Bonus前后，企业运用的是(不作时间权重Rights 前后作时间权重

WANS=sharesbeforeissueWANS=sharesbeforeissue*+sharesafterissue*WANS=sharesafter WANS=sharesbeforeissue**𝒉𝒉𝒓+sharesafter 含权 无

𝒔𝒉𝒉CorrespondingpreviousCorrespondingpreviousEPS=previousEPS*𝒔𝒉𝒆 𝒔𝒉𝒉

CorrespondingpreviousEPS=previousEPS IAS33EarningspershareDilutedEPS:研究未来Equity的变化对EarningsConvertibleloannote:

𝑊+interestexpenseOption:DEPS=𝑊+.𝑟ℎ𝑎No.ofsharesissued =No.ofsharesunder

IAS21ForeignCurrency(i.e.₤—$Usingexchangerateatthedateoftransaction 日汇率；即期汇率Initial

Usingaveragerate(=+2

Monetary(TP;TP;Loan

Translateusingtheclosingexchange

;Non-monetaryitems(Investmentproperty;

CostFairvalueRevaluation

NOxcxc Exchangegainor

RecognisedinprofitorIAS10Eventsafterreportingperiods🗹

Reporting

20x2F/SauthorisedforIAS10EventsafterreportingAdjusting Non-adjusting

Adjust20x1

Ifmaterial,discloseinthe①Saleofinventoryafterthereportingperiodforlessthanitscarryingvalueattheyearend②①Saleofinventoryafterthereportingperiodforlessthanitscarryingvalueattheyearend②Insolvencyofacustomerwithabalanceowingatyear③Amountsreceivedorpaidinrespectoflegalorinsuranceclaimswhichwereinnegotiationattheyearend④Erroror⑤Goingconcern②Announcementof ntodiscontinueafteryear③Destructionofinventorybynaturaldisastersafteryear④Litigationcommencedafteryear⑤Declareandpaymentof⑥Changeinexchange⑦ChangeintaxIAS8Changesin estimatesand eNOTconstituteto Adoptinganaccountingmodelforanewtypeo