备考复习阶段fr串讲提分专场一

ExamSectionCaseSectionSingleRatioanalysis;(or现金流量表考察可能性甚微IAS1StatementoffinancialpositionProperty,Plantand x xInvestmentinsubsidiaryxInvestmentin xInvestmentinequityinstrumentsxxCurrent xTradexOthercurrentxCashandcashxxNon-currentassetsheldforsale xBiologicalassetsxTotalStatementStatementoffinancialpositionxxxxSharecapitalSharepremiumRetainedxxxxTotalxTotalxOthercomponentofequity(债转股形成

StatementoffinancialpositionNon-currentLong-termxDeferredxLong-termxxCurrentTrade Short-term Currentproportionsoflong-term Currenttax IAS12 Short-term xTotal Statementofcomprehensive Grossprofit

Operating

DistributioncostsOtherexpensesP/LInvestment Investing

FinancecostsIncometax

Financing Profitfortheyear短期内能变现的收 Gainsonproperty

DeferredtaxrelatingtorevaluationShareinvestmentatTotalcomprehensiveincomefortheyear StatementofChangeinOpeningxxxxx1.Issueofsharesx2.Profitforthex2.x3.Dividends4.OptionunderxClosingxxxxxIAS1Presentationoffinancialstatements(勾稽关系 Profitforthe+

SharecapitalSharepremiumOthercomponentofClosing

=+ LimitationoffinancialstatementsPreparationoffinancialstatementsispast-oriented,whichcannotpredictthefutureperformanceandtrends.Financialstatementsmaybemanipulatedbywindowdressingorcreativeaccountingtoproduceadesiredeffect;Financialstatementsonlyreflectthoseactivitieswhichcanbeexpressedinmoneyterm.Theydonotincludenon-financialinformationtogiveacompletepictureoftheactivitiesofabusinessfordecision-making.Year-endfiguresmaynotberepresentativeofthepositionoftheentity,particularlyintheseasonalindustry.IASIASImpairmentofIFRSNCAHFS&DiscontinuedIASIncomeIFRSRevenuefromcontractswithIFRS9&FinancialIFRSDefinition:heldforlong-term; Initialmeasuredatcost(掌握包含与不包含*Costmodel=Cost-Accumulateddepreciation-impairmentloss(IAS36)üStraight-linebasis:(Cost-Residualvalue)/TotalusefullifeüReducingbalance:depreciatedrate%*Carryingvalue*DrDepreciationCrDrDepreciationCrPPE-Accumulatedxx

Revaluationmodel:Dateofrevaluation,比较Carryingvalue和Fairvalue①increaseinvalueDrPPE 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.beforeSpecimenPPE&DismantlingSpecimenQ31.disposal&investmentproperty重分类为2015/620193&6Q16-2010/12Q2.2011/12Q2.revaluation&deferred2012/6Q2.revaluation&annual2013/6Q2.2016/6Q3.revaluation;annualtransfer;2018/3&6Q32.IAS36Impairmentonassets(特指 (Dateof

∞futurecash （1+

CV<RA,①Noimpaired;②Assetsin DrCV> Cr②.Assetsin

CVRA,且previouslyupwardrevaluedAssetinSOFP=RA.

Dr 13Cr

Externalindications;(affectedbyInternalindications;(obsolescence;physicalMustbetestedforimpairment:①Intangibleassetswithindefinite②Goodwillinbusiness efinition:SmallestidentifiablegroupofAllocate ①toobviouslydamagedordestroyedAllocate ②to③tootherassetsbasedonthecarryingIAS36Impairmentonassets(特指 IFRS5Non-currentassetsheldfor Availableforimmediate HighlyNO

CommittedtoaActiveprogrammetolocateaReasonableSalewilltakeplacewithinaHighlyunlikelytowithdrawtheCarryingvalue(Cost-AD/AA-ImpairmentDatetodecidetoAccounting；

Fairvalue–CoststosellCarryingvalue<Fairvalue–Coststosell Carryingvalue>Fairvalue–Coststo

CrPPEDrDrExpenseCrPPE IFRS5Non-currentassetsheldfor ProfitorProfitorEstimatedfortheyearUnderprovision-Overprovision TaxexpenseDrIncometaxexpense/chargeCrCurrenttaxliability/TaxpayableCurrentCurrentCurrenttaxliability给定=estimated/provisionfortheDeferredtaxliabilityDeferredtaxliability=Temporarydifference*Tax=(Carryingvalue–Taxbase)*TaxDrIncometaxexpense(P/L)CrDeferredtaxliability DrIncometaxexpense(P/L)CrDeferredtaxliability ØCarryingvalue>Tax DrDeferredtaxliability DrDeferredtaxliability CrIncometaxexpense(P/L)DrDr*CrDeferredtax DrDeferredtaxassetCrIncometaxØCarryingvalue<TaxDrDeferredtaxassetCrIncometaxIAS12Incometax(4‘- (Carryingvalue-taxbase)*taxDeferredtaxStatementofcomprehensive重估增值金额重估增值金额*taxDeferredtaxrelatingtoProfitorIncometaxIAS12Income CurrentCurrentCurrenttax (给定=estimated/provisionforthe(Carryingvalue-taxbase)*taxDeferredtaxrelatingtoEstimatedfortheyearUnderprovision-Over TaxProfitorIncometaxCurrenttaxDeferredtaxIAS12Incometax(4‘- ExamIAS12Income 4.4.ExamIAS12Income IFRS15IFRS15Revenuefromcontractswith Basedontransferofcontrol(orrisks&AllocatetransactionpricetoAllocatetransactionpricetoobligation; Recognize Product(atapointintime)DrCash/TradeCr Services(Overtime)DrCash/TradeDrDeferredincomeCrRevenueCrInterestincomeCrInterestincome

Output 𝑉𝑎𝑜𝑜𝑜𝑟∗𝑒𝑒𝑒Stage𝑒𝑒𝑒ProfitorCostCostof3Gross30

𝑒 Input 𝑒𝑎+𝑒 ∗Per Contractassets/liability(Trade CostsincurredtoValueofconstruction1记为deferredincome为liability科目，分Dr CrDeferredincome—Currentliability Agent1确认收入CrRevenue1确认收入=grossamountsofconsiderationDrCashCrDrCostofCr思路调整：1.不用结转成本；Sales& 1.DrInventoryCrCostofsalesDrBillandholdSales&会计处理标准：Isita；Itisasale!标志：repurchase@fair；确认收入DrCostofCr

结转成本DrCrPointofDr Cr Dr Cr

计DrInterest Cr思路调整：1.冲销成本结转；DrInventoryCrCostofsales思路调整：1.冲销成本结转；2.冲销收入，记为secured Cr Factoringof会计处理标准：baddebtsrisksontradereceivablesDrCrTradereceivables坏账风险未转移，由公司自己承担；（标志词：withrecourse&PointofDr Cr Dr Cr

DrInterestexpense CrLoan1.1.CrLoanIFRS15Revenuefromcontractswith ClassificationRecognition:when,andonlywhen,theentitybecomespartytotheInitial DrCr

DrFinancialCrSubsequentFinancialassets—Purchasedebt(@AmortisedFAattheinterestreceivedFAattheyearacCrCashDrFinancialassetDrCrFinancialTransactioncostCrCashIFRS9IFRS9Financial 4.SubsequentFinancialliability—Issuedebt(@AmortisedFLattheinterestFLattheyearacDrCrFinancialTransactioncostCrCashCrFinancialCrCashIFRS9IFRS9Financial 4.SubsequentFinancialasset——PurchaseHeldforshort-termHeldforlong-termProfitordividendsFairvalueclosingbalance-openingOnlydividends/Onlyfairvalue(closingbalance-openingIAS32Financial Issue DrCrFinancial CrOthercomponentof 1.OCEremain2.FinancialliabilityshouldbemeasureatamortisedFLatthein