一.

财报的目的:
Provide information about the reporting entity that is useful to existing and potential investors,
leaders and other creditors in making decisions about providing resources to the entity , such
as buying or selling equity and debt instruments.

二.准则优于框架:
The Conceptual Framework is not a Standard.Nothing in this Conceptual Framework
overrides any specific Standards. 框架永不超越于具体准则

Fundamental qualitative characteristics: relevance faithful represtntation

Enhancing qualitative characteristics : comparability verifiability understandability timeliness

三.Cost constraint: The benefits of reporting should justify the costs.

四.要素的定义
资产: control , past events, future economic benefits
负债:present obligation, past events , outflow of economic benefits
权益: residual interests in equity after deducting liabilities
收入:Increase in assets/decrease in liabilities , other than contribution of equity participants
费用:decrease of assets/ increase of liabilities , other than distributions to equity participants

五.控制的定义
 Control 控制-->power to obtain benefits from the asset
 ①how to use/direct 控制资产的使用方
 ②substantial benefit 获得实质性利益

Control 中经济利益要素的确认:
1.Probale 的流出/流入
2.Can be measured with reliability

Provision:
要确认:已经发生的义务
1.Will be fined 1m$ for environment pollution
2.Will have to pay compensation to local residents of 6

不要确认:还没且可不必发生的义务
The regulator requests changes be made to process costing 6

存货减值的 reverse:冲回的减值准备以之前计提的减值为限

固定资产的初始计量:
1.Purchase price + import duties+ non-refundable purchase taxes
2.Direct attributable costs:
(1)Employee benefit costs
(2)Site prepartion costs
(3)Initial delivery&handing costs
(4)Installation costs
(5)Professional fees
(6)Cost of testing
(7)Site preparation provision(预计负债折现后)

Finance costs: Capitalised for qualifying assets

Subsequent costs that can increase its profitability (furnace relining)

IAS 16 and IAS 40 states that cost of an item of PPE comprises any cost directly attributable to
bringing the asset to the condition necessary for operation , comprising its purchase price and
any directly attributable expenditure, such as professional fees for legal services.

replacement 置换：替换下来的 de-recognized,替换上去的计入 PPE 的 carrying amount

Major inspection and overhaul 大检查/大维修 :Capitalized 资本化

Cr:PPE B 100(carrying amount)

固定资产的减值:按照减值后的账面价值继续折旧
若 Impairment 和 valuation 都有发生
水位线:假设减值和 Revalue 都没发生,资产应该的 carrying amount.水位线以下的是 P/L,水位
线以上的是 OCI
从下往上:先减值后升值时,一律用水位线法
从上往下时:
(1).若有”make a transfer of the excess depreciation arising to…”这句话时才用水位线法
(2)若无这句话,先冲所有的 OCI,剩下的计入 P/L

当固定资产达到预定使用状态则应该开始计提折旧，即使处于闲置状态（idle-still depreciate）

If an item is revalued, the entire class of assets to which that asset belongs should be revalued
一个资产用了重估模型，则该类资产（SBR 考试中有三类：P,P,E）都应该用重估模型！

IAS40
Investment property 投资性房地产---To earn rentals+ for capital appreciation+未确定使用用途
的固定资产 + to be leased out
六.定义:Property held (by the owner or by the lessee) to earn rentals or for capital appreciation
or both.

公允价值法 Fair value model 下:投资性房地产不提折旧,所有的变动均计入 P/L

投资性房地产可以从成本模式转为公允价值模式,但不能反过来

投资性房地产 转为 PPE/存货: 先重估至公允价值(差额入 P/L),再转换

PPE/存货 转为 投资性房地产 :差额进入 OCI(往上),进入 P/L(往下)

IAS38 Intangible Assets

七.定义:
Intangible asset is an identifiable non-monetary asset without physical substance
内部产生的无形资产如 Brands, customer lists ,publishing titles 不确认为无形资产

Identifiability 可辨认性-->capable（与企业本身是否有相关意图无关）of being separated and sold,

transferred, licensed, rented, or exchanged,

收购时无形资产条件 identifiable(二者有一即可确认):
1.单独(做题时理解为是否可单独估价或出售 )(non-contractual customer relationship are normally
recognised separately from goodwill only if they meet the separable criterion)就是上面一个
2.有合同,受法律保护(contrcatual customer relationship are normally recognised separately from
goodwill as they meet the contractual-legal criterion)

不管被收购企业在收购前是否确认过，只要符合 IA 的确认条件，收购公司就可以确认被收购公司的 IA.

内部产生的商标、周刊名称、客户名单等发生的费用不可资本化为 IA

八.符合下列条件的 Development costs 应该被资本化(PIRATE)

1.Probable future economics
2.Expenduture can be measured reliably
3.Intention to complete and use
4.Resources adequate to complete/use
5.Ability to use/sell
6.Technical feasibility

必须确认为费用:
⚫Start-up, pre-opening, and pre-operating costs 开办支出
⚫Relocation costs 搬家费用

九.使用寿命:
1.Finite useful life 当无形资产的使用寿命确定时,按使用寿命摊销(Amortrised)
2.Indefinite useful life(不确定的使用寿命) 不摊销 每个报告期期末都要 review ,进行 Impairment
test
是否有 indicators of impairment

强制(compulsory)减值测试的无形资产:Indefinite useful life 还未使用的无形资产(开发费用)

商誉
IAS 38 要求摊销方法要被每年 review:
Amortisation method should be reviewed at least annually , if the pattern of getting benefits has
changed, the amortisation method should be changed prospectively

IAS 36 states that an entity should assess at the end of each reporting period whether there is
any indication that an asset may be impaired.
If any such indication exists, the entity should estimate the recoverable amount of the asset.
(Irrespective of whether there is any indication of impairment)
顺序: 改变摊销年限—计提本年摊销—计提减值

是否是无形资产(其他资产也可以用)题:
1.是否有 control
2.是否 identifiable
3.是否有 probable economic benefits

十.无形资产必备:::对于外购的无形产品，我们不知道是否能完全确认 ,我们可以默认之初就是可以确认为
IA 的，如果后续发现不可以确认再 impaired
The probablity recognition criterion is always considered to be satisified for intangible assets that
are acquired separately or in a business combination.外购的无形资产默认很可能带来经济利
益
IAS36 Impairment of Assets
Fair value model 可以覆盖所有范围的升降变动，所以公允价值模型下的投资性房地产用不到
IAS36 Impairment 这项准则

十一.Cash generating unit

Cash-generating unit is the smallest identifiable group of assets that generates cash inflows
that are largely independent of the cash inflows from other assets or groups of assets
现金流单元即能独立产生现金流的最小资产组合

十一.减值的原则+迹象:
1.先虚后实:先 goodwill,再资产
2.先个体再整体(当有多个 CGU,先算出每个 CGU 的减值情况,再整体考虑整个公司的情况)
3.商誉不可减值转回

减值时采用按比例的方法的必备:

减值转回不得超过水位线,以上部分考虑 OCI
IFRS 5 Held-for-sale asset(流动资产)
Disposal group
十二.Held for sale asset 定义:
A group of assets to be disposed of together as a group in a single transaction and liabilitties
directly associated with those assets.

十三.Held-for-sale 的条件:
1. 客观上可立刻出售 Be avaibable for immediate sale in its present obligation
2. 定价合理 Price is actively marketed for sale and reasonable in current fair value.
3. 管理层同意此出售计划 Management must be committed to the plan to sell
4.决定不可能改变或撤销 Unlikely that changes will be made to the plan or withdrawn
5. 有寻找买家的程序 Active programme to locate a buyer
6.预计在一年内能卖掉 Sale expected to occur within one year

十四.Held for sale asset 会计处理

PPE 转成 Held-for-sale asset 之前需要减值测试(cost 和 fair value- cost to sale 中小的),也可以
升值(仅限于 revaluation model)
此减值(包括之前所有的相关减值)可以被转回,但不得超过未减值前的数额

若升值:先升到 Fair value,再调到 fair value –cost of sales

分录:
Dr Current asset—disposal group(出售价加 cost of sales)
P/L(减值量)
Current liabilities(随着资产转移的负债)
Cr PPE
Current liability-disposal group(cost of sales)

IAS19 Employee benefits

要求:Accumulating paid absences 可累积的带薪休假

Pension

Contribute pay
Company --------------->pension fund--------->employees

十五.两种 pension plan 的定义:

企业往养老基金池子中固定投钱:a defined contribution plan:the entity pays fixed contributions
into a fund but has no legal or constructive obligation to make further payments if the fund
does not have sufficient assets to pay all of the employees' entitlements to post-employment
benefits.

企业需要确保有足够的钱来付给养老金池子:a defined benefit plan:a post-employment benefit plan

other than a defined contribution plan. These would include both formal plans and those
informal practices that create a constructive obligation to the entity's employees.-->the entity
will pay fixed amount of the employees' entitlements to post-employment benefits.

FV of plan asset – PV of Obligation = Net surplus/(Obligation)

Opening O P O-P
Current(past) service cost x (x)
Benefits paid to employee (x) (x)
Contribution paid x x
Finance(Net interest) cost a b a-b
Remearsurement cost(actuarial) 差额 差额 差额
Closing X Y X-Y

只有 Net surplus/(Obligation)会在报表中体现

十六.Past service cost 出现的条件:

1.Plan amendment or curtailment occurs 养老金计划的修改
2.entity recoginsed related restructing costs 企业确认了相关的重组成本

十七.The asset ceiling test 养老金资产减值测试

Lower of Net reported asset 和 The present value of any refunds/reductions of future
contributions available from the pension plan.

养老金资产的减值计入 OCE

Curtailment: When an entity significantly reduces the number of employees covered by a plan.It
is treated as a type of past service cost.(计入 P/L)
通常 Curtailment 是因为重组,Curtailment 和 重组都要被单独披露
确认的时间为 Curtailment 发生 和 有关重组成本的确认 中早的

IAS 37 Provision(warranty,litigation,redundancy)
十八.定义:A liability of uncertain timing or amount.

A constructive obligation arises if past practice creates a valid expection on the parts of a third
party.当第三方因为企业的过去行为产生了合理预期,出现推定义务

十九.Provison 确认的三个条件:
1.A present obligation arising from a past event
2.Payment is probable
3.The amount can be reliably estimated.

计量:若交易数量多,用期望值
若只有一次,用最佳估计

若用到折现(decommissioning costs):using a pre-tax discount rate

Reimbursement:只有当 95%的可能性获得保险公司的补偿时,才确认为单独的资产,此资产数
额不超过 provision 的值;若 50%-95%,披露即可

若是每年发生的,由于年内生产带来的费用,不需要在年前做 provision,而是在年末根据本年
的实际生产情况做

Future operating loss 不做账

二十.Restructuring 推定义务存在的条件(要做账):
1.有详细的重组计划 A detailed formal plan
2.董事会已经同意 BoD has approved the decision
3.计划已经公布或通知被执行人 The plan has been announced publicly or has informed the
employees of that.
4.计划即将开始 The plan is going to start soon.

只有与重组直接相关的费用应该被计入 provision (例如 redundancy fee+lease termination)

后续支出不算 (例如 training the staff, investment in new market system,marketing)

recall 召回性质的质保不是大概率事件,用最佳估计
若可靠计量,现时义务,很可能 三者不同时满足,可确认为或有负债
IAS10 期后事项 Events after the Reporting Period
(指的是资产负债表日 到 资产负债变被 authorised for issue 的这段时间)
调整事项:年底已经存在的事项(at the year end),例如
1.估计的法律判决的数字不对
2.bankruptcy of a customer,应收账款无法收回
3.期后发现的期末存在的存货减值(例如,期后把价值 70 的存货卖了 40,补提减值 30)
4.补提年终奖
5.所有的错误
6.影响持续经营假设的(going concern basis---break up basis)

非调整事项(after the year end):只有当此事项影响重大时才披露

1.Market price decline significantly(股价剧烈下跌)
2.declares dividend(宣布股利的发放)
3.natural accident/human mistake 天灾人祸
4.changes in tax rate or tax law 期后税率或税法的改变
5.收购/终止业务/重组

IFRS9/ IAS 32 Financial Asset

( 重 要 !!)IAS 32 Financial Instruments: A financial instrument should be classified as either a

financial liability or an equity instrument depends on the substance of the contract, not its legal
form, and the definitions of financial liability and equity instrument.

债和股的分类不可变更:
classification is not subsequently changed based on changed circumstances

1.Investment in equity
(1)不是为了牟利,使用 OCI 计量
初始:Fair value+transaction cosst
后续:通过 OCI 的变动来衡量公允价值的变动
(处置时 OCI 不能重分类,直接记入 Retained earnings)

(2)以牟利为目的,使用 p/l 计量
初始:Fair value(transaction cost 进 P/L)
后续:通过 P/L 的变动来衡量公允价值的变动

在卖股票前,需要先将股票估值公允价值.若有 bid-ask 的话先将股价估至倒霉的一方.

2.金融负债 Debt liability

(1)摊余成本法:
初始:Fair value-transaction cost
后续:通过 摊余成本法

(2)公允价值法
初始:Fair value(transaction cost 进 P/L)
后续:先摊余再通过 OCI 调至公允

3.金融资产 Debt instrument

(1)摊余成本法
初始:Fair value+transaction cost
后续:摊余成本法+减值

(2)through OCI
初始:Transaction cost+transaction cost
后续摊余成本法+变动计入 OCI

(3)Through p/L
初始:Transaction cost(transaction cost 进入 P/L)
后续:摊余成本法+变动计入 P/L

减值:
简单版:债券的减值用债券发行日的市场有效利率,租赁合同改变折现用新的利率

单考版:
STEP 1:信用风险低
记 12 月内预计将发生的亏损 Probability of default in 12 month * Loss given default
摊余时不考虑减值
Dr P/L
Cr provision for impairment

STEP 2:若 30 天未偿付(30days past due)

记全部将发生的减值(lifetime) Probability of default in full life time * Loss given default
摊余时不考虑减值
Dr P/L
Cr provision for impairment

因为在 1,2 阶段摊余时不考虑减值 (用 full amount 作为 financial asset 的值,所以要将此

provision 进行摊余)

STEP 3:有减值的客观证据
记全部将发生的减值
摊余时考虑减值

Dr P/L
Provision for impairment(以前的)
Cr Financial asset

重分类的要求: business model objective for its financial assets changes 持有本金融资产的目的发
生了改变(prospectively 未来适用法)
不可重分类的:Investment in equity using fair value through OCI

若是半年付息债券,用半年利率(通常是全年利率的一半来进行摊余成本法)

Forward contracts standing at a loss 是金融负债

可转债:
初始:将利息与还本折现后,得到债的部分,用发行价减债的部分得到权益部分
后续:债的部分按摊余成本法,权益的部分保持不变

金融资产/负债计量时不一定要 probable,也不一定要可靠计量

若是有实物交换的合同,不属于 IFRS9;但 cash settlment 的 speculative(投机性)合同属于 IFRS9,

需要计量.

二十一.Hedging 套期保值
定 义 :Enter into hedging transactions to reduce business risk , when an item of financial
statement is exposed to fluctuation that may be detrimental to the business.

二十二.若符合以下条件,强制(mandatory)适用 hedging:
1.合理的 hedging 关系
2.全套的记录,并且从一开始就记作 hedging
3.有反向变动的经济关系
(实际上 hedging 是可选择的)

1.Fair value hedging

Hedging the change in value of a reconginsed asset or liabillity.
Hedged item 和 Hedging asset 的变动方式相同(OCI or P/L)
Dr P/L 1
Cr loan 1

Dr Future 1
Cr P/l 1

2.Cash flow hedging(一赚一亏)

Hedging the risk of change in value of future cash flows.
(a)Effective propertion 有效部分进 OCI,以后重分类为 P/L
(b)Excess propertion 超出部分进 P/L

衍生品赚到了钱:
Dr Forward contract
Cr OCI

若本期衍生品上赚到的钱大于 hedged item 上亏的钱,多余部分即为 excess 计入 P/L

若本期衍生品上亏的钱大于 hedged item 上赚的钱,多余部分即为 excess 计入 P/L

真正卖出衍生品:
Dr Cash
Cr Forward contract

Dr OCI
Cr P/L

双方的负债抵消(off-setting)的条件:
1.has a legally enforecable right to off-set the amount 法律上允许
2.two parties intends to set the amount on a net basis 双方的意愿

IFRS2 Share-based payment

按达成条件 spread over these years
Equity-settlement 记权益,用期权计划开始的日子
Cash-settlement 记负债,用股价波动作为标准

Cash settled:在计算实际支付的时候应该用期权的 Intrinstic value,倒算本期的费用,算 Liability

的时候用 Fair value

当 share-based payment with a choice of settlement ,即选股或者现金的权利在员工的手中时:

先算债的价值 和 股的价值 , Equity component=股的价值-债的价值
然后两部分分别同不同的方式后续计量

Share appreciation rights 是 cash-settlement

IFRS 16

Right of asset 的初始计量包括:

(1)租金的现值
(2)与租赁相关的支出
(3)初始直接成本(和 NCA 一样)
(4)dismantling , decommoning costs 弃置成本的 PV

在将租金折现时:先考虑 interest rate implicit in the lease (内含报酬率)

再考虑 lessee’s incremental borrowing costs(承租人的借款利率)

Lease liability=PV of future cash flow (期初支出可能不计入)

Dr Rigth-of-use asset
Cr lease liability
Cash

Right-of-use 的折旧:一般用租期,寿命熟短折旧;但若有 purchase option 且 leasee 会购买,那么

按照使用寿命折旧

若是期初还款,current liability 为每期还款额

若是期末还款,current liability 为今年的 liability 与明年的 liability 的差异

If lease payments vary according to an index , right-of-use asset and lease liability change with
the index.
If lease payments are based on future usage, 记作费用(视为服务)
If variable payments are in-substance fixed( 实 质 上 是 固 定 的 ), they are treated as fixed
payments.

是否是租赁的标准:
1.contract asset 是不可替代的特定资产(cannot substitute the specific asset)(修理除外)
2.leassee 可以通过此资产获得经济利益
3.leassee 可以决定使用的方式

Expemtions:租赁的豁免(可选择使用,但必须整类一起)
1.short-term leases:租赁小于 12 月,可做费用(但若有 pruchase option 不可豁免)
2.low-value leases:低值品的租赁
若租赁包含了服务,必须将二者分开来核算(利用各自独立的 stand-alone selling price)

Sale and lease back

一.先判断是否构成销售(控制权是发生转移)
若不构成销售,视为以资产为担保的借款
Dr Cash
Cr Liability

二.若构成销售
1.计算 PV of payments 作为 lease liability
2.lease liability/FV= Retain% 留存比例

Dr Cash
Right-of-use asset carrying amount* retain%
Cr NCA carrying amount (这两者构成了处置部分)
Lease liability
Gains on transfer (FV-CV)*(1-Retain%) 处置部分损益

三.若售价不是公允价值(收到的钱不公允)
1.若 cash<真正的公允价,收到的钱少了,视为先付租金(债也少了)Retain%=[liability+(FV-SP)]/FV
2.若 cash>真正的公允价 收到的钱多了,视为融资(债也多了) Retain%=[liability-(SP-FV)]/FV

对于 Leasor 来说,仍存在融资租赁
Dr receivable
Cr PPE

以后:
Dr Receivable
Cr P/L

收到租金
Dr Cash
Cr Receivable

出租人经营租赁时,要将所发生的直接费用计入 NCA 并一起折旧

IAS 21 Foreign changes and entities:

The functional currency is the currency of the primary economic environment in which the entity
operates, which is normally the one in which it primarily generates and expends cash.
The following factor should be considered(不用全符合,跟着题目即可)
1.影响售价 currency that influences sales prices for goods and services
2.决定售价 currency of the country whose competitive forces and regulations mainly determine
the sales prices of goods andservices; and
3. 成本 currency which mainly influences labour, material and other costs
其他:融资 currency in which funds from financing activities are generated
经营 Currency of which receipts from operating activities

Initial recognition : apply the spot exchange rate (average rate for a period may be used if rates
do not flucturate signigicantly)若汇率变动不是太大,可以用一段时间的平均汇率

在报表中:
Monetary assets and liabilities need to restate
Non-monetarty assets do not rastate(用公允价值计量的 NCA 需要 restate),始终用历史成本法

外币报表中的商誉减值（方法）：
先用年末(购买日汇率也可以)的汇率计算减值的部分，计入 P/L
再根据年末的汇率计算剩余 goodwill 的本币价值，差额计入 OCI（此处为折算差异）
(此处的 P/L 和 OCI 均为子公司的)

外币子公司的折算（方法）：
1.先将子公司的错账改对
2.利用汇率折算子公司的本币价值
Asset 和 liability 用年末的汇率 收购前的 equity 用收购时的汇率
收购后的 equity 用所给的平均汇率（若有两年以上，分别按照平均汇率计算） 发出的股利
用发出时的汇率
差额计为 Exchange difference 记入 OCE
3.在将以本币计量的子公司计入集团 FS 时，还 要考虑 FV adj 商誉等因素（年末汇率）。

IFRS 15 Revenue

控制权转移的表现:
1.有对标的资产收款的权利
2.法律上的转移证明
3.Transfer physical possession 物理控制的转移
4.风险报酬的转移
5 顾客已验收
Contract asset:Rights to consideration which are conditioned on something other than passage of
time

当有多个业务收入:根据 stand-alone selling price 来分配 transaction price

完工百分比法:
Dr Contract Asset Dr Contract Asset Dr Receivable
Cr Cash Cost Cr Contract Asset
Cr Revenue

可以确认的收入(第一步中可以确认的 contract asset)包括: 可向顾客收费（即有收入与该项支出

匹配）的成本、因履约发生的成本或因此使用的资源、企业期望可以得到 cover 的成本

不可以确认的收入（进 P/L 的收入）：顾客不会承担的管理费用、不计入合同价格的废料、停工、义

务已经履行完成后所发生的新成本（不会有新的收入与匹配了，只能费用化）、原则，不能确定是否是为
了已履行完毕的义务所发生的成本时一律费用化

第二步根据完工百分比法确认,若预计亏损,确认全部的成本
The contract asset will be the costs to date plus the profit.
完工百分比确认方法:
Output method:产出法 on the basis of value to the customer (现在价值/总价值)
Input method : 投入法 公司角度 (已经投入/预计总投入)

收入确认的五步法:
1.Identify the contract with a customer.(确定合同)
2.Identify the separate performance obligation in the contract.(若某商品需要定制服务,二者不
可区分)
3.Determine the transaction price.(决定交易的价格)
4.Allocate the transaction price to the separate performance obligations in the contract.( 根 据
stand-alone selling price 来分配交易价格)
5.Recognize revenue when the entity satisfies a performance obligation.(根据表现确认收入)

IFRS 15 must be applied retrospectively, costing much labor.(追溯调整法需要大量的劳力)

Transaction 一般一年之内不需要考虑折现和信用风险
可变金额的确定原则:根据 Probability-weighed estimate of variable consideration 来确定

原则:It is highly probable that a significant reversal in the cumulative amount of revenue will not
occur.极有可能不转回(极有可能做对)
二.Sales with a right of return 附带退回权的销售
根据期望可能收回的收入做账
Dr Receivable
Cr Revenue
Deferred income

三.Warranty 质保(销售附带)
若此质保可单独购买,用 stand-alone selling price 分摊
Dr receivable
Cr Revenue
Deferred income

若质保不可单独购买,则和产品一起不可分割;并再计提预计负债(IAS 37)
Dr receivable
Cr Revenue

Dr expense
Cr Provision

四.Principal versus agent 代理

若能控制商品服务:Principal
若只是替别人卖商品:agent

Agent:
Dr Cash
Cr revenue(佣金)
Payable

Agent 的标志:
1.有别的主体为履行合同负责
2.不具有对商品、服务的定价权
3.对价的形式为佣金(commission)
4.不受客户的信用风险影响(不用担心账款收不回)

五.Options for additional goods or services 附赠代金券

定义:Rights to acquire additonal goods or services at a discount.
根据 stand-alone selling price 来分摊,当代金券被使用或者到期时,再确认那部分收入

Dr Cash 100
Cr Revenue 100*(100/102)
Deferred income 100*(2/102)

六.Customer’s unexercised rights 顾客办卡

记作 contract liability
若是不可退(non-refundable prepayment),且顾客行权可能性很小(remote),可转入 Revenue

七.Licensing 卖/租牌照(版权)
If the licence is not distinct from the promised goods ot services . 若牌照与一起卖的商品,服务
不可区分,一起做 Revenue

若可以区分:
1.Right to access(付费使用数据库) 接触的权利,收入在使用期内平均分摊
2.Right to use (使用牌照经营的权利/转播权) 在转移时做账即可.但若是以 Roylaty 形式,以销
售或使用实际发生时 和 版权方应做的事已经做完 (录完全部的网课) 中较晚的时点确认版
权方的收入.

八.Repurchase agreements 回购业务

A forward contract/Call option to purchase
不做收入,因为不能满足 control 条件
The customer is limited in its ability to use and obtain benefits from the asset.So he doesn’t
control it.

若回购价低于售价,视为经营租赁(资产给别人的时间,赚得的差价)
若回购价高于售价或等于售价,视为融资(典当)

以 1 卖,以 1.1 回购:

Dr Cash 1 回购日 Dr Finance costs 0.1 若到期未回购 Dr Loan 1.1 Dr cost
Cr Loan 1 Cr Loan 0.1 Cr Revenue 1.1 Cr PPE

九.Consignment arrangement 托收承付

在送到前,customer(dealer)都无对商品的控制权,所以不做收入

托收承付的标志:
1.企业可以要求商品的退回
2.顾客还没有付款的义务
十.Bill-and-hold arrangement 开票却货还在卖方手上
若控制已转移,则是保管业务即顾客获得了控制,收入在卖产品和保管间分摊,卖产品的部分
可以确认,保管业务随时间确认收入

必须满足顾客获得控制的条件:
1.有正当的理由不发货 Reason for bill-and-hold must be substance
2.此货物与一般货物分别管理 Product being separately identified.
3.准备好发货 Ready for physical transfer.
4.卖方不得使用,或者再次卖此货 Entity cannot have the ability to use or sell the product.

十一.追索权
若把应收账款卖给收账公司,若无追索权
Dr Cash
p/l
Cr Receivable

若有追索权(视为融资)
Dr Cash
Cr Liability

销售长期服务: Dr receivable/Cash 服务发生 Dr Deferred Income

Cr Deferred Income Cr Revenue

IAS 12 Income Tax

Current tax expense 和 Deferred tax expense 共同构成 Income tax expense

递 延 所 得 税 定 义 Deferred tax is the tax attributable to temporary difference, which are

differences between the carrying amont of an asset/liability with its tax base.
跟着原交易确认递延所得税,若原交易是 P/L 则用 P/L 确认; 若原交易是 OCI,则用 OCI 确认

递 延 所 得 税 负 债 定 义 : Past events has given rise to an obligation in the form of increased

taxiation which will be payable in the future. The amount can be reliably estimated. Adjustments
for deferred tax are made in accordance with the accruals concept and in accordance with the
definition of a liability.

Temporary difference
(1)开发成本 Development cost
开发成本在 IAS 38 下资本化, 但在税法上可抵扣(费用化)
使得 asset : CV > Tax base 递延所得税负债

(2)Impairment loss (and inventory loss)

减值损失在税法上不可抵扣
所以 Asset: CV < Tax base 递延所得税资产

(3)Financial Assets (很多金融资产的浮盈/亏都不计入 tax basse,导致出现暂时性差异)

Dr Financial asset Dr OCI
Cr OCI Cr DTL

一般常写成 Dr Financial Asset

Cr DTL
OCI

Unused tax losses and unused tax credits

Tax loss may result in a tax saving if they can be carried forward to reduce future tax payments.

DTA 最多只可确认到以后的利润可抵消部分:
It can be recognised to the extent that it is probable that future taxable profit will be available
against which the unused tax losses and credits can be used.

Discounted operations (IFRS 5)

定义:A discounted operation is a component of an entity that either has been disposed of or is
classified as held for sale asset and
1.Represent a separate major line of business or geographical area of operations.(属于单独的生
意线或地区)
2.Is part of a single coordinated plan to dispose of a separate business.(单独的处置计划)
3.Is a subsidiary acquired exclusively with a view to resale .买此子公司就是为了再卖(资产负债
变处置方式不变,利润表:直接将收购后此子公司利润计入利润表内,OCI 正常计入)

子公司发股利:
资产负债表:
母公司 Dr Cash 子公司 Dr R.E.
Cr P/L Cr Cash

利润表:母公司 Dr Cash 合并调整时需要减掉母公司的收入

Cr p/L
会计政策变更的条件(A change in accounting policy is only allowed if):
1.Required by IFRS (准则要求)
2.It results in the financial statements providing reliable and more relevant information.(它使得
财报提供更加可靠相关的信息)

Changes in accounting policy are accounted for retrospectively(会计政策的改变要用追溯调整

法):
Adjusting the operating balance of each affected component of equity for the earliest prior
period.调制最早应调的时间段

IAS 41 Agriculture 农业
玉米地是 PPE，未收割的玉米是 IAS41 生物资产，收割即砍下来的玉米是 IAS2 存货,提高玉米产量的生产
技术是 IAS38 无形资产

Bearer plants(果树,种马)承载生物,属于固定资产
1.Used in production or supply of agricultural produce 用于生产或提供农产品
2.Expected to exist more than one period. 存在超过一年
3.Remote likehood of being sold. 不大可能被卖

生物资产 Biological Asset 期末用 FV-cost to sell 计量(若无公允价值则用固定资产法)

生长 Dr Biological Assets 收获(即最后一次升值) Dr Inventory
Cr P/L Cr Biological Assets
P/L
以公允价值计量的与生物资产有关的各项费用（例如饲料费）不予资本化，全部费用化

IFRS 3
Business 的定义:an integrated set of activities and assets that is capable of being conducted and
managed for the purpose of providing a return.
购买空壳公司(只有资产,没有员工,没有业务的公司)视为一般的资产购买

The legal form of an entity does not determine the accounting treatment.法律形式不影响会计计
量

IFRS 10
控制子公司的定义:An investor controls an investee when the investor is exposed or has rights , to
variable returns from its involvement with the investee and has the ability to affect those returns
through its power over the investee.
有权获得被投资方的可变回报,且能通过对子公司的权利来影响此可变回报

合并中子公司非账上无形资产的确认:
核算:
General borrowing:
The general borrowing costs are determined by applying a capitalisation rate to the expenditure
on that asset.
The total amount of borrowing costs to be capitalised is the weighted-average carrying amount
of the stadium multiplied by the capitalisation rate.

weighted-average carrying amount:把下面这个当做一个月的借款,持续 4 个月

(第一个月时的总借款+第二个月时的总借款+第三个月时的总借款+四个月时的总借款)/4