上财CGA班中级财务会计FA2+PS1课件Ch04_IFRS

1、Slide 4-1Slide 4-2Intermediate AccountingIFRS EditionKieso, Weygandt, and Warfield Slide 4-3Slide 4-4Slide 4-5Slide 4-6Slide 4-7Slide 4-8LO 2 Understand the content and format of the income statement.Slide 4-9LO 1 Understand the uses and limitations of an income statement.Elements of the Income Stat

2、ementSlide 4-10Slide 4-11Slide 4-12Illustration 4-1Income Statement FormatSlide 4-13Illustration 4-2Income StatementSlide 4-14Illustration 4-3Condensed Income StatementSlide 4-15Slide 4-16Slide 4-17Slide 4-18Slide 4-19Slide 4-20Slide 4-21Slide 4-22Slide 4-23Slide 4-24Illustration 4-8Slide 4-25Slide

3、4-26Illustration 4-9(amounts given)Slide 4-27Slide 4-28=Slide 4-29Slide 4-30Slide 4-31Total loss on discontinued operations800,000Illustration: Multiplex Products, a highly diversified company, decides to discontinue its electronics division. During the current year, the electronics division lost $3

4、00,000 (net of tax). Multiplex sold the division at the end of the year at a loss of $500,000 (net of tax).Income from continuing operations$20,000,000Discontinued operations:Loss from operations, net of tax300,000Loss on disposal, net of tax500,000Net income$19,200,000LO 5 Identify where to report

5、earnings per share information.Slide 4-32Slide 4-33Slide 4-34Illustration 4-13Slide 4-35Illustration 4-14Slide 4-36Slide 4-37Slide 4-38Slide 4-39Slide 4-40Pretax Income DataSolution on notes pageSlide 4-41Slide 4-42Slide 4-43Equipment cost $510,000Residual value - 10,000Depreciable base500,000Useful

6、 life (original) 10 yearsAnnual depreciation $ 50,000Slide 4-44Net book value $160,000Residual value (new) - 5,000Depreciable base155,000Useful life remaining 8 yearsAnnual depreciation $ 19,375Depreciation expense 19,375Accumulated depreciation 19,375Journal entry for 2011Slide 4-45Slide 4-46Slide 4-47Slide 4-48Slide 4-49Slide 4-50Slide 4-51Solution on notes pageSlide 4-52Slide 4-53Slide 4-54+Income StatementSlide 4-55Slide 4-56Slide 4-