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ID:11857207
大小:226.50 KB
页数:14页
时间:2018-07-14
《acca考试《审计与认证业务f8》知识点(3)》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
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
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