acca全新課程階段網(wǎng)課f7zbfr知識圖譜

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Points&Tips

內(nèi)容

講義位置

1

TheIASBconceptualframeworkforfinancialreporting

Themeaningofaconceptualframework

Objectivesofframework

ObjectiveoffinancialStatements

Underlyingassumptions

Qualitativecharacteristicsoffinancialstatements

-Fundamentalqualitativecharacteristics

-Enhancingqualitativecharacteristics

Theelementsoffinancialstatements

Chapter1IASBFramework-1

TheIASBconceptualframeworkforfinancialreporting

2

Regulatoryframework

Principles-basedandrules-basedframework

IFRSFoundation/IASB/IFRSIC/IFRSAC

Chapter1IASBFramework-2Regulatoryframework

3

Not-for-profitandpublicsectorentities

Themainaimsofnot-for-profitandpublicsectorentities

Accountingstandards

Not-for-profitandpublicsectororganizations

Chapter1IASBFramework-3Not-for-profitandpublicsectorentities

4

IAS1Presentationoffinancialstatements

Acompletesetoffinancialstatementscomprises

Singleentityfinancialstatements

Statementoffinancialposition

Statementprofitorlossandothercomprehensivee

Statementofchangesinequity

Chapter2IAS1PresentationofFinancialStatements

5

IAS16Property, ntandequipment

Definition

Recognition

Initialmeasurement

Subsequentexpenditure

Depreciation

Depreciationmethods

Changesinusefullifeormethod

Separatecomponents

Subsequentmeasurement

Revaluations

Depreciationofrevaluedasset

Disclosure

Chapter3Non-CurrentAssets-1IAS16Property,ntandequipment

6

IAS40Investmentproperty

Definition

Accountingtreatment

Costmodel

Fairvaluemodel

Transfers

Disposal

Chapter3Non-CurrentAssets-2IAS40Investmentproperty

7

IAS38Intangibleassets

Introduction

Definition

Recognitionandmeasurement

-Acquiredseparay/Acquisitionaspartofbusinesscombination/Goodwill—IFRS3Treatment/InternallyGeneratedGoodwill/Internallygeneratedintangibleassets/AcquisitioninaBusinessCombination-In-processResearchandDevelopment/Measurementafterinitialrecognition/Amortisation/Disclosure

Chapter3Non-CurrentAssets-3IAS38Intangibleassets

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IAS36Impairmentofassets

Definitions

-Impairment:/Recoverableamount

MeasurementofFVlesscosttosell/netsellingprice

-Fairvalue/Costsofdisposal

Measurementofvalueinuse

Indicationsofimpairment

Recognitionandmeasurementofanimpairment

Cash-generatingunits(CGUs)

Reversalofpreviousimpairmentlosses

Chapter3Non-CurrentAssets-4IAS36Impairmentof

assets

9

IAS23Borrowingcosts

Definitions

Therateofinteresttobetaken

Chapter3Non-CurrentAssets-5IAS23Borrowingcosts

10

IAS20ernmentgrants

Definitions

-ernmentgrants/Grantsrelatedtoassets./Grantsrelatedtoe

Accountingtreatment

Chapter3Non-CurrentAssets-6IAS20ernmentgrants

11

IFRS5Non-currentassetsheldforsaleanddisoperations

Classificationasheldforsale

Measurementofnon-currentassetsheldforsale

-Carryingamount/Fairvaluelesscoststosell

Dis operations

Chapter3Non-CurrentAssets-7IFRS5Non-currentassetsheldforsaleanddisoperations

12

IFRS15Revenuefrom

contractswithcustomers

Definition

Recognitionofrevenueinaccordancewithcoreprinciplebyapplyingthefivesteps

Performanceobligationsatisfiedatpointoftime

Commontypesoftransactions

-Principalversusagent/Repurchaseagreements/Consignmentarrangements/Bill-and-holdarrangements

Performanceobligationsatisfiedovertime

Contractcosts

Presentation

Chapter4Revenue-1IFRS15Revenuefromcontractswith

customers

13

IFRS15Partconstruction

contracts

Definition

Identifyingcontractrevenuesandcosts

Recognizingcontractrevenueandcosts

Presentationinfinancialstatements

Format

Step1:Calculateprojectprofitorloss

Step2:Calculate%completiontodateandcumulativeprofit

Step3:Statementofprofitorloss(ifprofitable)

Step4:Statementoffinancialposition(currentasset/liability)

Chapter4Revenue-2IFRS15Partconstructioncontracts

14

IAS8Accountingpolicies,changesinaccountingestimatesanderrors

Changesinaccountingpolicies

Changesinaccountingestimates

Whatisthedifferencebetweenaandanestimate

Correctionofpriorperioderrors

Chapter5OtherStandards-1IAS8Accountingpolicies,

changesinaccountingestimatesanderrors

15

IAS2Inventories

Keydefinitions

-Netrealisablevalue/Costofinventories

Measurementofinventories

-Actualunitcost/Firstin,firstout(FIFO)/Weightedaveragecost(AVCO)

Recognitionasanexpense

Chapter5OtherStandards-2IAS2Inventories

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IAS41Agriculture

Keydefinitions

Recognition

Measurement

Chapter5OtherStandards-3IAS41Agriculture

17

IFRS13Fairvaluemeasurement

Definitions

Valuationtechniques

Inputstovaluationtechniques

Chapter5OtherStandards-4.IFRS13Fairvaluemeasurement

18

IAS32Financialinstruments:presentation

*Definition

-Financialinstrument

-Financialassets

-Financialliabilities

Chapter6FinancialInstruments-2IAS32Financial

instruments:Presentation

19

IFRS9Financialinstruments

Initialrecognition

Financialassets

-Classification/Initialmeasurement/Subsequentlymeasurement/Factoringofreceivables

Financialliabilities

-Classification/Initialmeasurement/Subsequentlymeasurement

Equityandliabilities

-Compoundinstruments/Preferenceshares

Chapter6FinancialInstruments-3IFRS9Financialinstruments

20

Accountingbylessee

Identifyingalease

Recognition

-Short-termleases/Lowvalueleases

Measurement

-Initialmeasurementoftheright-of-useasset

-Initialmeasurementoftheleaseliability

-Subsequentmeasurementoftheright-of-useasset

-Subsequentmeasurementoftheleaseliability

Presentation

Disclosure

Chapter7Leases-2.Accountingbylessee

21

Saleandleaseback

Transferoftheassetisasale

Transferoftheassetisnotasale

Chapter7Leases-3.Accountingtreatment

22

IAS12etax

Currenttax

-Principles

-Themadeupofthestatementofprofitorlossthetaxchargewillbe

Deferredtax

-Definition

-Taxabletemporarydifferences

-Deferredtaxliabilities

-Revaluationsofnon-currentassets

-Deductibletemporarydifferences

-Deferredtaxassets

Chapter8Taxation

23

Foreigncurrency

transactionsandentities

Functionalandpresentationcurrency

Accountingforindividualtransactionsdesignatedinaforeigncurrency

Chapter9ForeignCurrencyTransactionsandEntities

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IAS10Eventsafterthereportingperiod

*Keydefinitions

-Eventsafterthereportingperiod

-Adjustingevents

-Non-adjustingevents

*Accountingtreatment

Chapter10-1.IAS10Eventsafterthereportingperiod

25

IAS37Provision,contingentassetsandcontingentliabilities

*Provisionandcreativeaccounting

*Recognitionofaprovision

*Measurementofaprovision

*ApplicationofProvisions

-Environmentalprovisions

-Warranties

-Guarantees

-FutureOperatinglosses

-Onerouscontracts

-Futurerepairsandrefurbishment

-Restructurings(Optional)

*Accountingforcontingentassetsandliabilities

Chapter10-1.IAS37Provision,contingentassetsand

contingentliabilities

26

Earningpershare

*BasicEPS

-Issueofsharesatmarketprice

-Bonusissues

-Rightsissues

*Dilutedearningspershare

-ConvertibleBonds

-Shareoptionsandwarrants

-Presentation

*TheimportanceofEPS&DEPS

*LimitationsofEPSasaperformanceindicator

Chapter11Earningpershare

27

Statementofcashflows

*Definitions

-Cash/Cashequivalents

*Preparationofstatementofcashflows

-Cashflowsunderindirectmethod

-Cashflowsunderdirectmethod(optional)

*InterpretationofCashFlow

-Cashgenerationfromtradingoperations

-Dividendandinterestpayouts

-Investingactivities

-Financingactivities

-Cashflow

-Cashshortfall

*Limitationsofthestatementofcashflow

Chapter12StatementofCashFlows

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Theconsolidationstatementoffinancialposition

*Thenatureofbusinesscombination

-Whatisa“group”

-Definition

*Accountingissues

*Thesingleentityconcept

*Basicprincipleofconsolidationfinancialstatement

*Basicforconsolidationstatementoffinancialposition

-Establishthegroupstructure/Netassetsofsubsidiary/Goodwillonacquisition/Non-controlling

interest

*Exnationsofgroupaccount--IFRS3businesscombination

-Costofinvestment/Value/Deferredconsideration/Shareforshareexchange/Contingentconsideration/Fairvalueadjustmentofpanytransactions/Treatmentofgoodwill

andNCI/Grouppanydividend/Detailedformatofconsolidation--summary

Chapter13TheConsolidationStatementofFinancialPosition

29

Theconsolidationstatementprofitorlossandothercomprehensivee

*Accountingforsubsidiarycompanies

-Controlandownership

-Salesandpurchase

-Intra-grouptransactions

-Unrealisedprofitininventorypanyinterest

panydividendeanddividendproposed

-Apro-formaCSPL/OCI

-Acquisitionofasubsidiaryinmid-year

*Accountingfordisposalofasubsidiary

-Disposalintheindividualfinancialstatements

-Disposalintheconsolidatedfinancialstatements

Chapter14TheConsolidatedStatementofProfitorLo