acca考试《审计与认证业务f8》知识点(3)

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1、ACCA考试《审计与认证业务F8》知识点(3)本文由高顿ACCA整理发布，转载请注明出处　　RELEVANTTOACCAQUALIFICATIONPAPERF8 　　Subsequentevents 　　Studentsoffinancialreportingandauditingpaperswillhavetogainan 　　understandingofhowsubsequentevents（alsoknownas‘eventsafterthe 　　reportingperiod’）affectthefinancialstatem

2、entsofanentity.Thisarticlewill 　　considerthefinancialreportingaspectsconcerningsubsequenteventsusinga 　　casestudytypescenario,andwillthendiscusstheauditingrequirementsthat 　　candidatesofPaperF8,AuditandAssuranceneedtobeawareof. 　　Financialreportingconsiderations 　　Inalmo

3、stallcircumstances,financialstatementswillnotbefinaliseduntila 　　periodoftimehaselapsedbetweentheyear-enddateandthedateonwhich 　　thefinancialstatementsare（expectedtobe）issued.Therefore,regardhasto 　　begiventoeventsthatoccurbetweenthereportingdateandthedateonwhich 　　thefi

4、nancialstatementsare（expectedtobe）authorisedforissue. 　　IAS10,EventsAftertheReportingPeriodstipulatestheaccountingand 　　disclosurerequirementsconcerningtransactionsandeventsthatoccur 　　betweenthereportingdateandthe（expected）dateofapprovalofthefinancial高顿财经ACCA 　　statemen

5、ts.Amongotherthings,IAS10determineswhenaneventthatoccurs 　　afterthereportingdatewillresultinthefinancialstatementsbeingadjusted, 　　orwheresucheventsmerelyrequiredisclosurewithinthefinancialstatements. 　　SucheventsarereferredtoinIAS10as‘adjusting’or‘non-adjusting’events. 

6、　　StudentswhohavestudiedPaperF3,FinancialAccountingwillhavecome 　　acrosssuchterminologyanditisimperativethattheycandifferentiate 　　betweenanadjustingandanon-adjustingevent.IAS10prescribesthe 　　definitionsofsucheventsasfollows: 　　Adjustingevent 　　Aneventafterthereportingp

7、eriodthatprovidesfurtherevidenceofconditionsthat 　　existedattheendofthereportingperiod,includinganeventthatindicatesthatthe 　　goingconcernassumptioninrelationtothewholeorpartoftheenterpriseisnot 　　appropriate.1 　　Non-adjustingevent 　　Aneventafterthereportingperiodthatisi

8、ndicativeofaconditionthataroseafterthe 　　endofthereportingperiod.1 　　Example1 　　Youarethetraineeaccount