备考复习阶段22年09月20229考季fr知识点串讲二

串讲准则负债IFRS9FnancialinstrumentIAS32ConvertiblesloannoteIFRS16LeaseIAS37ProvisionIFRS15 ernmentgrantIAS12etaxIAS33EPSIAS21ForeignAS10EventsafterreportingIAS8Changesinaccounting ,estimates&IFRS9Financial②.SubsequentmeasurementatyearFinancialliability—Issuedebt(@Amortised看清题目让求第几年！问第几年看第几年的Financialliabilityattheinterestexpense(票面利率*票面金额FinancialliabilityattheyearendaFV-transactioncDrCrFinancialDrFinancialliabilityCrCashDrInterestexpenseCrFinancialDrFinancialliabilityCrCashIAS32Financialinstrument(Compound:ConvertibleloanRedeemablepreferenceshares(FinancialIrredeemablepreferenceshares(EquityConvertibleloanIssueDrCrFinancial CrOthercomponentofequity 1.OCEremain2.Financialliabilityshouldbemeasureatamortisedloannoteattheinterestexpenseinterest(票面利率*票面金额loannoteattheyearendacDrInterestexpenseCrFinancialliabilityDrFinancialliabilityCrCashIFRS16FR角度：lesseeRecognitionexemption:Short-termlease&Lowvalue

DrExpenseCrCashRecognitionunderDrRight-of-useDrRight-of-useCrLeaseliability(只关 CrCrProvisionABC

Criteria:whetherthelesseehastherighttocontroltheØRighttodirecttheØRighttoobtainsubstantialalloftheSubsequentRightofuseassetsCostmodel为主CrRight-of-use

•DrDepreciationüpurchaseoption&•DrDepreciationü反之，选用leaseIFRS16b.SubsequentmeasurementatyearLeasePayin

Presentvalueofinitialleasepayment:所有年 组合，含第一Presentvalueoffutureleasepayment:未来年 总和，不含第一法：往下再算一因下一的leasepayment为本年CL；IFRS16Subsequentmeasurementatyear(2).LeasebPayin 当期金额b计入当期金额b计入d

因此需要将d拆方法：“牛吃草 IFRS16Sales&会计处理标准：(IsitasaleunderIFRS15It’sasale!：satisfyDrDrRightofuseassetsCrPPECrLeaseliabilityCrGainorloss

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

2DrInterest CrIAS37Definition:uncertaintiming&Presentobligation(现时义务

Legalobligation:from Probable;(probability>

Constructiveobligation: /CSRBest

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

NOprovision;DrExpenseCrProvisionWarranty:质保期限内需要计提;DrExpenseCrProvisionOnerous(Lossmaking)contract:Provision;DrPPE presentvalueCr IAS37 present;DrPPE presentvalueCr IAS37 presentUnwinding★★★DrInterest CrSaleanoperation:recognizeafterabindingsaleClosureorreorganization:recognizewhere①detailedn;②announcementpublicly2个条件同时满DrCr

Includedirectcosts;(i.e.redundancypay;paidrent;penalty…)Excludeongoingcosts;(i.e.retraining/remarketingcosts…)IFRS15BasedontransferofRecognition:五步法①Identifycontract;确定合②Identifyseparateperformanceobligation;确定合同让做几件事③Identifytransactionprice;确定合同的价④Allocatetransactionpricetoobligation;确定每件事的价值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 DrTradereceivablesCrInteresteDrCash钱收DrTradereceivablesCrInteresteCr②Services(Overtime)pointof

CrDeferrede(Liability科目

DrTradereceivablesCrInteresteDrTradereceivablesCrInteresteDrDeferred Crcomputer=$1111* ★★★deferrede为liability科目，需拆分NCL&computer=$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.IFRS15思思路调整：1.抵消不该确认的收入误区：公司未提供服务，却确认了收入 2.记为deferrede.(为liability科目，分CL&NCL列报 Dr CrCrDeferrede—CurrentCrDeferrede—Non-current??2016/6Q32009/12Q22012/12Q2★★★deferrede为liability科目，必2016/6Q32009/12Q22012/12Q2IFRS15 确认收入金额只能是DrCrCrTradepayablesto

确认收入，金额为grossamountsofDrTradereceivablesfromagentCrRevenueDrCostofCr思路调整：1.作思路调整：1.作人，不用结转成本；（即，costsof作 人，只能将佣金确认为收入任何差异计入Tradepayablesto

人，却将销售所收到的钱全部确认为收入，并结转成本

2009/6Q2note32014/6Q2IFRS15 Sales& Sales&Return思路调整：1.冲销成本结转；DrInventoryCrCostofsales2.冲销收入确认DrCrTrade2011/12Q2noteIFRS15 repurchase repurchaseprice<originalselling Sales& Calloption公司有权利2013/6Q2

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

年底有可能产生利Putoption(关注significanteconomicIFRS15(5).(5).Factoringof会计处理标准：baddebtsrisksontradereceivables是否转Dr DrAdministrative CrTrade 坏账风险已Dr DrAdministrative CrTrade 坏账风险未转移，由公司自己承担；（标志词：withrecourse&Pointof账上继续确认应收账款Salesproceeds看做securedloan;DrCash Cr 思路调整：1.应收账款加回；

应收账款可能出现坏账DrInterest CrDrTrade

2011/6Q2冲 用将salesproceeds看做secured

CrAdministrativeCrIAS20ernmenternmentgrants:cash/assetsprovidedbyernmentgrantsrelatedtoassets(Capitalgrants);——给资产or给钱买资ernmentgrantrelatedtoe(Revenuegrants);——给钱让干“好事ernmentassistance(≠ernmentgrants):NOThaveareasonable具体方法选用取决于题目表Capital 方法1：将具体方法选用取决于题目表方法2：将收到的grants从资产价值中扣减Revenuegrants方法：将收到的grants确认为deferred6-1Revenue 将grants确认为Deferrede;Dr CrDeferred CrOther DrDeferred ②6-26-2Capitalgrant方法一：将收到的grants确认为DeferredDr CrCashDrCashCr

DrDepreciationexpense资产直 CrPPEDrDeferredCrOther DrDeferred ②6-3Capitalgrant DrCash Cr DrDepreciationexpense资产直or余额递减法计算折旧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,考虑一整年数据变Cr方的余CurrentCurrenttaxliability(给定=estimated/provisionfortheSOFP时间点，站在期现金流量表上的taxpaid7.IAS12eDeferred

DeferredDeferredtaxliability=Temporarydifference*Tax=(Carryingvalue–Taxbase)*Tax★★★题目给定的差异额必须taxrate才可以得到结果分①.Carryingvalue>Tax Deferredtax

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

DrDeferredtaxRevaluationCretaxexpense ②.Carryingvalue<Tax Deferredtax7.IAS12e给定or计算给定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-期初值差Deferredtaxrelatingto重估增值金额*tax7.IAS12eCurrentTaxrefund退税Non-currentliabilityDeferredCurrentTaxrefund退税Non-currentliabilityDeferredtaxliability给定or计算(Temporarydifference*taxrate%)(Carryingvalue-taxbase)*taxrate%)CurrentCurrenttax 给定=estimated/provisionfortheStatementofcomprehensiveProfitorlossetaxCurrenttaxDeferredtaxexpense

Estimatedfortheyear本年度发生+Underprovision上一年少计-Overprovision Taxexpenseb/fofDTL-c/fofDTL-Deferredtaxrelatingto 重估增值金额*tax8.IAS33EarningspershareWeightedaveragenumberofshares𝒔𝒉𝒉CorrespondingpreviousEPS=previousEPSIssueshares@fullmarket前后，企业运用的资本不 前后作时间权重Bonus前后，企业运用的是同一批资(不作时间权重Rights前后，企业运用的资本不 前后作时间权重

WANS=sharesbeforeissue*+sharesafterissueWANS=sharesbeforeissue*+sharesafterissue*CorrespondingpreviousEPS=previousEPS*𝒔𝒉𝒆 𝒔𝒉𝒉WANS=sharesbeforeissue**𝒉𝒉𝒓+sharesafterIAS33EarningspershareDilutedEPS:研究未来Equity的变化对Earnings的稀释程Convertibleloannote:

𝑊+实际利率票面利率interest实际利率票面利率Option: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发现在期后

发现在期后Adjust20x1Adjust20x1Ifmaterial,discloseinthe①Saleofinventoryafterthereportingperiodforlessthanitscarryingvalueattheyearend②Insolvencyofacustomerwithabalanceowingatyear③Amountsreceivedorpaidinrespectoflegalorinsuranceclaimswhichwereinnegotiationattheyearend④Erroror⑤Goingconcern

①Acquisitionof,ordisposalof,asubsidiaryaftertheyear②Announcementof ntodiscontinueafteryear③Destructionofinventorybynaturaldisastersafteryear④Litigationcommencedafteryear⑤Declareandpaymentof⑥Changeinexchange⑦ChangeintaxIAS8Changesinaccounting,estimatesand 🗹考试中，以文字为eNOTconstituteto Adoptinganaccountingmodel