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ID:38147834
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页数:39页
时间:2019-06-06
《2013-ACCA-P2考试超全个人总结黄金放送》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、Ø对draftareport敏感!写格式,把题目分成小标题来写。Ø对Normally敏感,因为接下来肯定要转折。Ø多写准则,IAS+名字statesthat…CurrentissueØLastquestion¤recentlyissuedorrevisedfinancialreportingstandards¤discussionpapersandexposuredrafts¤recentdevelopmentsininternationalharmonization¤Currentbusinessissueswhichimpactf
2、inancialreporting.ØLeaseItintroducesthe‘right-of-use’model,underwhichthelesseewillrecognizeanassetandaliabilityforallleasesenteredinto.ØTaxØManagementcommentaryüThecommentarycouldbeknownasanOperatingandFinancialReview(OFR),BusinessReview,Management’sDiscussionandAnalysi
3、s(MD&A)orManagement’sReport.üTheIASBproposesthatmanagementcommentaryshouldcontaininformationonthefollowing:¤thenatureofthebusiness¤management’sobjectivesandstrategiesformeetingthoseobjectives¤theentity’smostsignificantresources,risksandrelationships¤theresultsofoperatio
4、nsandprospects,and¤thecriticalperformancemeasuresandindicatorsthatmanagementusestoevaluatetheentity’sperformanceagainststatedobjectives.FrameworkIFRS1First-timeadoptionofinternationalfinancialreportingstandardØ第一次启用IFRS,要把所有costremeasuretofairvalue,此后再使用costmodelIFRS9FI
5、NANCIALINSTRUMENTSØThereisincreasedemphasisonfairvalueaccountingandreporting,whichisregardedasbothrelevantandreliableinformationtothoseinterestedinfinancialreports.ØThenumberofclassificationsoffinancialassetshasbeenreducedfromfourtothree:üFinancialassetsatfairvaluethrou
6、ghprofitorloss(FVTPL)includesanyfinancialassetsheldfortradingpurposesandalsoderivatives,unlesstheyarepartofaproperlydesignatedhedgingarrangement.DebtinstrumentswillbeclassifiedtobemeasuredandaccountedforatFVTPLunlesstheyhavebeencorrectlydesignatedtobemeasuredatamortised
7、costüFinancialassetsatfairvaluethroughothercomprehensiveincome(FVTOCI)Thisclassificationappliestoequityinstrumentsonlyandmustbedesignateduponinitialrecognition.üFinancialassetsmeasuredatamortizedcostThisclassificationcanapplyonlytodebtinstrumentsandmustbedesignateduponi
8、nitialrecognition.Forthedesignationtobeeffective,thefinancialassetmustpasstwotestsasfollows:lThebusinessmodelt
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