自主学习阶段1知识精讲1parta看另一个即可a3ias

IAS37Provisions,LiabilitiesandContingent1Aprovisionisaliabilityofuncertaintimingor2Aprovisionisrecognisedanentityhasapresentobligation(legalorconstructive)asaresultofapastevent,itisprobablethatanoutflowofresourcesembodyingeconomicbenefitswillberequiredtosettletheobligation,andareliableestimatecanbemadeoftheamountoftheExPilotpaper2Q2Gustosoisapubliclimited whichproducesarangeofluxuryItalianfoodproducts.ThedirectorsofGustosoreceiveacashbonuseachyearifreportedprofitsfortheperiodexceedapre-determinedtarget.Gustosohasperformedinexcessoftargetsintheyearended31December20X7.Forecastsfor20X8are,however,pessimisticduetoeconomicuncertaintyandstagnantnationwidewagegrowth.Theaccountantnoticedthattheprovisionsbalanceasat31December20X7issignificantlyhigherthanintheprioryear.Shemadeenquiriesofthefinancedirector,whoex inedthattheincreasewasduetosubstantialchangesinfoodsafetyandhygienelawswhicheeffectiveduring20X8.Asaresult,Gustosomustretrainalargeproportionofitswork .Thisretraininghasyettooccur,soaprovisionhasbeenrecognisedfortheestimatedcostof$2million.Thefinancedirectorthentoldtheaccountantthatsuchenquirieswereawasteoftimeandwouldnotbelookedatfavourablywhendecidingonherfuturepayrisesandbonuses.IAS37Provisions,ContingentLiabilitiesandContingentAssetsstatesthataprovisionshouldonlyberecognisedif:thereisapresentobligationfromapastanoutflowofeconomicresourcesisprobable,theobligationcanbemeasuredNoprovisionshouldberecognisedbecauseGustosodoesnothaveanobligationtoincurthetrainingcosts.TheexpenditurecouldbeavoidedbychangingthenatureofGustoso’soperationsandsoithasnopresentobligationforthefutureexpenditure.Theprovisionshouldbederecognised.Thiswillreduceliabilitiesby$2millionandincreaseprofitsbythesameamount.3MeasurementofGeneralTheamountrecognisedisthebestestimateoftheexpenditurerequiredtosettlethepresentobligationattheendofthereportingperiod.AllowingforWheretheprovisionbeingmeasuredinvolvesalargepopulationofitems-useexpectedvalues.Wheretheprovisioninvolvesasingleitem,suchastheeofalegalcase,provisionismadeinfullforthemostlikelye.Illustration-FR-ExpectedHermionehassold100,000machinesthatarecoveredbyawarrantyagreementasatthereportingdate.IfamachinedevelopsamajorfaultthentheaveragecosttoHermioneofrepairingitis$100.IfamachinedevelopsaminorfaultthentheaveragecosttoHermioneofrepairingitis$30.Itisbelievedthat6%ofthemachinesunderwarrantywilldevelopmajorfaultsandthat8%willdevelopminorfaults.Thetimevalueofmoneycanbeignored.Theprovisionbeingmeasuredinvolvesalargepopulationofitems,soanexpectedvaluemustbecalculated:(100,000x6%x$l00)+(100,000x8%x$30)=Illustration-FR-mostlikelyHermionewasinformedthatitwasbeingsuedbyanemployeeinrespectofawork ceaccidentthattook ceinOctober20X4.LegaladvisorsadvisethatHermioneiscertaintolosethecase.Theyhaveprovidedthefollowinginformation:Estimatedpay- Probabilityofpayment$1 $2 $3 DiscountingofWherethetimevalueofmoneyismaterial,theprovisionisdiscounted.Thediscountrateshould:beapre-tax yreflecttheriskassociatedwiththecashRecognisinganassetwhencreatingaAnassetcanonlyberecognisedwherethepresentobligationrecognisedasaprovisiongivesaccesstofutureeconomicbenefits(e.g.missioningcostscouldbeanIAS16componentofcost).TheunwindingofthediscountisrecognisedinprofitorContingentliabilitiesAcontingentliabilityisapossibleobligationarisingfrompasteventswhoseexistencewillbeconfirmedonlybytheoccurrenceofoneormoreuncertainfutureeventsnotwhollywithinthecontroloftheentity;orapresentobligationthatarisesfrompasteventsbutisnotrecognisedbecause:itisnotprobablethatanoutflowofeconomicbenefitwillberequiredtosettletheobligation;ortheamountoftheobligationcannotbemeasuredwithsufficientreliability.ContingentAcontingentassetisapossibleassetthatarisesfrompasteventsandwhoseexistencewillbeconfirmedbytheoccurrenceofoneormoreuncertainfutureeventsnotwhollywithintheentity'sDisclosewhereaninflowofeconomicbenefitsisRecognisewhereaninflowofeconomicbenefitsVirtuallySomeoralloftheexpenditureneededtosettleaprovisionmaybeexpectedtoberecoveredfromathirdparty.Ifso,thereimbursementshouldberecognisedonlywhenitisvirtuallycertainthatreimbursementwillbereceivediftheentitysettlestheobligation.Thereimbursementshouldbetreatedasaseparateasset,andtheamountrecognisedshouldnotbegreaterthantheprovisionitself.Theprovisionandtheamountrecognisedforreimbursementmaybenettedoffinprofitor

预期由第补偿的，补偿金额只有在事故等情况时，企业通常可从公司获得合理的赔偿；在某些索赔中，企业可对索赔人或第另行提出赔偿要求；在担保业务中，企业在履行担保义务的同时，通常可向被担保企业提出追偿要求。 为1000000元的负债（假定系赔偿支出）；同时，公司因该或有 获得400000元的赔偿。 应分别确认一项金额为1000000元的负债和一项金额为400000元的资产，而不能只确认一项金额为600000元（1000000-400000）的负债。同时，公司所确认的补偿金额400000元过所确认的负债的账面价值1000000元。

10001000400400Specifictypesof1FutureoperatingIAS37saysthatprovisionsshouldnotberecognisedforfutureoperatinglossesbecause:Theyrelatetofuture,ratherthanpast,Theloss-makingbusinesscouldbeclosedandthelossesavoidedmeaningthatthereisnoobligationtomakethelossesAnexpectationoffutureoperatinglossesisanindicationthatassetsmaybeimpaired.AnimpairmentreviewshouldbeconductedinaccordancewithIAS36ImpairmentofAssets2OnerousIAS37:para.Executorycontractsarecontractsunderwhichneitherpartyhasperformedanyofitsobligationsorbothpartieshavepartiallyperformedtheirobligationstoanequalextent.Executorycontractsarenotinitiallyrecognisedinthefinancialstatementsunlesstheyareonerous,inwhichcaseaprovisionisrequired.IAS37,paraIAS37definesanonerouscontractasoneinwhichtheunavoidablecostsofmeetingthecontractexceedtheeconomicbenefitsexpectedtobereceivedunderit

Ifanentityhasanonerouscontract,aprovisionshouldberecognisedforthepresentobligationunderthecontract.Theprovisionismeasuredatthelowerof:thecostoffulfilingthecontract,thecostofterminatingitandsufferinganypenalties

Someassetsmayhavebeenboughtspecificallyforuseinfulfilingtheonerouscontract.Theseshouldbereviewedforimpairmentbeforeanyseparateprovisionismadeforthecontractitself.

2012 生产该产品的总成本为580万元。不考虑其他因素，20×23Aconstructiveobligationtorestructurearisesonlywhenanhasadetailed nfortherestructuring;hasraisedavalidexpectationinthoseaffectedthatitwillcarryouttherestructuringbystartingtoimplementthat norannouncingitsmainfeaturestothoseaffectedbyit.Arestructuringprovisionincludesonlythedirectarisingfromtherestructuring,whicharethosethatarenecessarilyentailedbytherestructuring;notassociatedwiththeongoingactivitiesoftheEx-2018/09Q2Thecurrentyearendis30JuneAt30June20X8Farhamhada ntosellits80%subsidiaryNewall.This nhasbeenapprovedbytheboardandreportedinthemedia.Newallisexpectedtohavesubstantialtradinglossesintheperioduptothesale.TheaccountantofFarhamwishestocreatearestructuringprovisiontoincludetheexpectedcostsofdisposalandfuturetradinglosses.TheCOOdoesnotwishtoprovidefortheexpectedlosses.TheexpectedcostsfromthesaleareasFuturetradinglossesVariouslegalcostsofsaleRedundancycostsforNewallemployeesImpairmentlossesonownedassets

$30$2$5$8Includedwithinthefuturetradinglossesisanearlypaymentpenaltyof$6millionforcontract. (2marks)Thechiefoperatingoffceriswrongtoexcludeanyformofrestructuringprovisionfromtheconsolidatedfnancialstatements.Thedisposalhasbeencommunicatedtothemediaandaconstructiveobligationexists.However,onlydirectlyattributablecostsoftherestructuringshouldbeincludedandnotongoingcostsofthebusiness.Futureoperatinglossesshouldbeexcludedasnoobligatingeventhasarisenandnoprovisionisrequiredfortheimpairmentsoftheownedassetsastheywouldhavebeenaccountedforonremeasurementtofairvaluelesscoststosell.Thelegalfeesandredundancycostsshouldbeprovidedfor.Theearlypaymentfeeshouldalsobeprovidedfordespitebeingafutureoperatingloss.Thisisbecausethecontractisonerousandthelossesareconsequentlyunavoidable.Aprovisionisrequiredfor$13million($2million+$5million+$6million).Ex-2020/03Q4 ’sfinancialyearendis30September20X5.aCoiscommittedtoa ntomoveitsheadofficetoabuildingwhichhasanenergyefficientgreenroofthatactsasanaturaltemperaturecontroller.Themovefromthecurrentheadoffice,whichisleased,willtake ceatthe 'syearendof30September20X5.ThenewgreenroofbuildingrequireslessmaintenancethanaconventionalbuildingandproducesoxygenwhichoffsetsaCo'sCO2emissions.ThedirectorsofaCobelievethatthegreenroofbuildingwillsavethe millionperannumovertheusefullifeofthebuilding.However,overthenexttwoyears,itanticipatesthatthedisruptionofthemovewillcause tomakealoss$10millionperannum.The wishestomakeaprovisionof$16millionwhichcomprisesthelosstobeincurredoverthenexttwoyearsnetofthesavingcreatedbythegreenroof.Meanwhile,the willhavetovacateitscurrentlyleasedheadofficebuilding.At30September20X5,theleasehastwoyearstorunatarentalof$600,000perannumpayableinadvanceon1Octobereachyear.Iftheleaseiscancelled,thefullrentalispayableoncancellation.Thehead-leasepermitssub-lettingandaCohassub-letthebuildingforoneyearfrom1October20X5atarentalof$400,000perannumpayableinadvance.aCoestimatesthatthereisa40%probabilitythatitwillbeabletoextendthesub-leaseatthesamerentalforasecondyear.Thecostsofmovingtothegreenbuildingareestimatedat$1millionandthecostsofterminatingtheleaseintwoyears'timearenegligible.Thepre-taxdiscountrateis5%.Discusshowthe$16millionprovisionassociatedwithaCo'smovetoanewheadofficeandthesub-letofitsoldheadofficeshouldbeaccountedforinaccordancewithIAS37Provisions,ContingentLiabilitiesandContingentAssets.(6marks)aCocannotmakeaprovisionof$16millionasthecannotmakeaprovisionforthefutureoperatinglossesof$20million(thesearespecificallynotallowedbyIAS37Provisions,ContingentLiabilitiesandContingentAssets),nortakeaccountofthesavingof$2millionperannumasnoobligationHowever,theleaserepresentsanonerouscontractandanappropriateprovisionshouldbemade.IAS37definesanonerouscontractas‘acontractinwhichtheunavoidablecostsofmeetingtheobligationsunderthecontractexceedtheeconomicbenefitsexpectedtobereceivedunderIfanonerouscontractisidentified,aprovisionmustberecognisedforthebestsuitableestimateoftheunavoidablecost.IAS37definestheunavoidablecostsunderacontractastheleastnetcostofexitingfromthecontract,whichisthelowerofthecostoffulfillingitandanycompensationandpenaltiesarisingfromfailuretofulfilit.Beforeaseparateprovisionforanonerouscontractisrecognised,anentityrecognisesanyimpairmentlosswhichhasoccurredonassetsdedicatedtothatcontract.Theonerouscontractshouldbemeasuredbydeterminingthepresentvalueoftheunavoidablecosts,netoftheexpectedbenefitsunderthecontract.Thediscountrateshouldbeapre-taxratewhichreflectscurrentmarketassessmentsofthetimevalueofmoneyandtherisksspecifictotheliability.Inthiscase,therequirementsoftheonerouscontractmustbeconsideredalongwiththeprohibitioninIAS37ofprovidingforfutureoperatinglosses.Itisimportanttodistinguishbetweenunavoidablecostsunderanonerouscontract,andfutureoperatinglosses.Futureoperatinglossesarenotindependentoftheentity’sfutureactionsanddonotnormallystemfromanobligationarisingfromapastevent.Aprovisionforonerouscontractsisrecognisediftheunavoidablecostsofmeetingtheobligationsunderthecontract,orexitingfromit,exceedtheeconomicbenefitsexpectedtobereceivedunderit.Therefore,theunavoidablecostoftheonerouscontractshoulddiscountedto30September20X5is($600,000+i.e.Theexpectedbenefitofsub-lettingthebuildingarisingat30September20X5willbe($400,000+(40%x400,000)/1·05),i.e.Aprovisionof$(1,171,429–552,381)$619,048canthereforebeInaddition,aprovisionof$1millioncanbemadeforthecostsofmovingtothenewheadofficeifitisfeltthatthecostisunavoidable.Thisgivesatotalprovisionof$1,619,048Ex-2020/03Q2aThecurrentfinancialyearendis31DecemberMrShawMrsDawes

HeadaccountantofBagshotCoChiefexecutiveofBagshotCoGroupDuringDecember20X5,MrsDawesrevealed nstoMrShawofapotentialrestructureoftheBagshotgroupwhichhadbeendiscussedatboardmeetings.Therestructuring nsincludedageneral ysisofexpectedcostswhichwouldbeincurredshouldtherestructuretake Theseincludelegalfees,relocationcostsforstaffandalsoredundancycostsforanumberofemployees.MrsDawesisinsistentthatMrShawshouldincludearestructuringprovisionforalloftheexpenditureinthefinancialstatementsofBagshotCofortheyearended31December20X5.MrsDawesarguesthat,eveniftherestructuredidnottakeceexactlyasdetailed,similarlevelsofexpenditurearelikelytobeincurredonalternativestrategies.Itwouldthereforebeprudenttoincludearestructuringprovisionforallexpenditure.NoneofthestaffotherthanMrShawhavebeennotifiedofthe nsalthoughMrsDaweshasinformedMrShawthatsheexpectsafinaldecisionandpublicannouncementtobemadepriortotheauthorisationofthefinancialstatements.DiscusstheappropriateaccountingtreatmentoftherestructuringcostsinthefinancialstatementsofBagshotCofortheyearended31December20X5. (6marks)AprovisionforrestructuringcostsshouldonlyberecognisedinthefinancialstatementsofBagshotCowhereallofthefollowingcriteriaaremet:AreliableestimatecanbemadeoftheamountoftheItisprobablethatanoutflowofresourcesembodyingeconomicbenefitswillberequiredtosettletheobligation;ThereisapresentobligationasaresultofapastIAS®37Provisions,ContingentLiabilitiesandContingentAssetsstatesthatitwouldbeextremelyrarethatnoreliableestimatecanbemade.Abestestimateoftheexpenditurerequiredtosettlethepresentobligationshouldbeprovidedasat31December20X5shouldallcriteriabemet.Inthecaseofarestructuringprovision,thisshouldonlyincludedirectexpenditurearisingfromtherestructuringandnotassociatedwithongoingactivities.Hencetherelocationcostswouldnotbeincludedas,althoughtheyrelatedirectlytotherestructuring,thecostswouldbeclassifiedasanongoingactivityAnobligationisregardedasprobablewheretheeventismorelikelythannottooccur.is clearthattherestructuringisprobable.MrsDaweshasindicatedalternativestrategiesarepossibleandfurtherclarificationwouldberequiredtoascertainwhethertheseactivitieswouldconstitutearestructuringasperIAS37.Onlythenmayitbedeterminedthatarestructuringisindeedprobable.Aconstructiveobligationforrestructuringonlyariseswhereadetailedformal existsandavalidexpectationtothoseaffectedbytherestructuringthatitwilltake hasoccurred.A nisin cebutmanagementdoesnotyetappearcommittedasalternativestrategiesarepossible.Itisunlikelythereforethatthe nisdetailedandspecificenoughforthesecriteriatobesatisfied.Forexample,thespecificexpendituretobeincurred,thedateofitsimplementationandtimeframewhichshouldnotbeunreasonablylongmustbeidentified.Withalternativestrategiesavailable,thisdoesnotappeartobethecase.Furthermore,MrShawistheonlymemberofstaffwhohasbeennotifiedandnopublicannouncementhasbeenmadeasatthereportingdate.Consequently,thereisnoobligationinexistenceasat31December20X5andnoprovisioncanberecognised.MrsDaweshasidentifiedthatafinaldecisionontherestructuringandcommunicationislikelytotake cebeforethefinancialstatementsareauthorised.Thiswouldalmostcertainlybeamaterialeventarisingafterthereportingdatebutshouldbetreatedasnon-adjusting.Accordingly,BagshotCoshoulddisclosethenatureoftherestructuringandanestimateofitsfinancialeffectbutrecognitionofarestructuringprovisionisstillprohibited.MarkingMarking10EventsafterthereportingSummary

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FSauthorisedforissueprovideevidenceofconditionsthatexistedattheendofthereporting

indicativeofconditionsthataroseaftertheendofthereportingperiodGoingconcern Nogoingconcern-

discloseifmaterialuncertaintyexists 最可靠的估计的售价为基础并考虑持有存货的货售价发生波动的，确凿表明其对资产负

Ex-19.6万元/吨，丙产成品的价格为21.7万元/件，甲公司在2×16备是（）。料应计提的存货跌价准备=200×20-3720=280（万Ex-2018/12Q3Fillisacoalmining andsellsitscoalonthespotandfuturesmarkets.Onthespotmarket,thecommodityistradedforimmediatedeliveryand,ontheforwardmarket,thecommodityistradedforfuturedelivery.Theinventoryisdividedintodifferentgradesofcoal.Oneofthecategoriesincludedininventoriesat30November20X6iscoalwithalowcarboncontentwhichisofalowquality.Fillwillnotprocessthislowqualitycoaluntilalloftheothercoalhasbeenextractedfromthemine,whichislikelytobeinthreeyears’time.Basedonmarketinformation,Fillhascalculatedthatthethree-yearforecastpriceofcoalwillbe20%lowerthanthecurrentspotprice.ThedirectorsofFillwouldlikeadviceontwowhethertheConceptualFrameworkaffectsthevaluationofhowtocalculatethenetrealisablevalueofthecoalinventory,includingthelowqualitycoal.(7marks)ThusinordertodetermineNRV,thedirectorswouldneedtorefertoIAS2InventoriesforthedefinitionandIAS10EventsaftertheReportingDate.ThedirectorsshouldconsideranyadjustingeventswhichprovideevidenceofconditionswhichexistedattheendofthereportingperiodinordertodetermineIAS2definesNRVastheestimatedsellingpriceintheordinarycourseofbusinesslessthecostsofcompletionandcostsofsale.Inthiscase,theNRVwillbedeterminedonthebasisofconditionswhichexistedatthedateofthestatementoffinancialposition.AnyfuturepricemovementswillbeconsiderediftheyprovideinformationabouttheconditionsatthedateofthestatementoffinancialpositionbutnormallythesemovementswouldreflectchangesinthemarketconditionsafterthatdateandthereforewouldnotaffectthecalculationofNRV.TheNRVwillbebaseduponthemostreliableestimateoftheamountswhichwillberealisedforthecoal.Theyear-endspotpricewillprovidegoodevidenceoftherealisablevalueoftheinventoriesandwherethe hasanexecutorycontracttosellcoalatafuturedate,thentheuseoftheforwardcontractpricemaybeappropriate.However,ifthecontractisnotexecutorybutisafinancialinstrumentunderIFRS9FinancialInstrumentsoranonerouscontractrecognisedasaprovisionunderIAS37Provisions,ContingentLiabilitiesandContingentAssets,itisunlikelytobeusedtocalculateNRVFillshouldcalcu