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时间:2020-03-15
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1、此文档收集于网络,如有侵权,请联系网站删除Ø1.对draftareport敏感!写格式,把题目分成小标题来写。Ø2.对Normally敏感,因为接下来肯定要转折。Ø3.多写准则,IAS+名字statesthat…CurrentissueØLastquestion¤recentlyissuedorrevisedfinancialreportingstandards¤discussionpapersandexposuredrafts¤recentdevelopmentsininternationalharm
2、onization¤Currentbusinessissueswhichimpactfinancialreporting.ØLeaseItintroducesthe‘right-of-use’model,underwhichthelesseewillrecognizeanassetandaliabilityforallleasesenteredinto.ØTaxØManagementcommentaryüThecommentarycouldbeknownasanOperatingandFinancial
3、Review(OFR),BusinessReview,Management’sDiscussionandAnalysis(MD&A)orManagement’sReport.üTheIASBproposesthatmanagementcommentaryshouldcontaininformationonthefollowing:¤thenatureofthebusiness¤management’sobjectivesandstrategiesformeetingthoseobjectives¤the
4、entity’smostsignificantresources,risksandrelationships¤theresultsofoperationsandprospects,and¤thecriticalperformancemeasuresandindicatorsthatmanagementusestoevaluatetheentity’sperformanceagainststatedobjectives.FrameworkIFRS1First-timeadoptionofinternati
5、onalfinancialreportingstandardØ第一次启用IFRS,要把所有costremeasuretofairvalue,此后再使用costmodelIFRS9FINANCIALINSTRUMENTSØThereisincreasedemphasisonfairvalueaccountingandreporting,whichisregardedasbothrelevantandreliableinformationtothoseinterestedinfinancialreports
6、.ØThenumberofclassificationsoffinancialassetshasbeenreducedfromfourtothree:此文档仅供学习与交流此文档收集于网络,如有侵权,请联系网站删除üFinancialassetsatfairvaluethroughprofitorloss(FVTPL)includesanyfinancialassetsheldfortradingpurposesandalsoderivatives,unlesstheyarepartofaproperly
7、designatedhedgingarrangement.DebtinstrumentswillbeclassifiedtobemeasuredandaccountedforatFVTPLunlesstheyhavebeencorrectlydesignatedtobemeasuredatamortisedcostüFinancialassetsatfairvaluethroughothercomprehensiveincome(FVTOCI)Thisclassificationappliestoequ
8、ityinstrumentsonlyandmustbedesignateduponinitialrecognition.üFinancialassetsmeasuredatamortizedcostThisclassificationcanapplyonlytodebtinstrumentsandmustbedesignateduponinitialrecognition.Forthedesignationtobeeffective,the
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