ACCA P2 Accounting Standards会计准则整理

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1、IAS810121718192021283637384041IFRS259101113TheobjectiveofgeneralpurposefinancialreportingTheobjectiveofgeneralpurposefinancialreportingisprovidingfinancialinfoofthereportingentitythatisusefultoexistingorpotentialinvestors,lendersandothercreditorsformakingdecisionaboutprovidingresourcestotheen

2、tity.Thedecisionwillinvolvebuying,sellingandholdingequityanddebtinstrumentoftheentity,providingorsettlingloansorotherformofcredit.QualitativeCharacteristicsFundamental:relevance:predictivevalue,confirmatoryvalueandmaterialityfaithfulrepresentation:financialinfo.Shouldbeneutralcompleteandfreef

3、romerrorEnhancing:Comparability:consistencyVerifiability:faithfullyrepresenteconomicphenomenaTimeliness:havinginfointimeUnderstandability:clearandconcisely,complexphenomenashouldnotbeexcludedoutthereports(otherwiseincompleteandmisleading)TheelementsoffinancialstatementsAsset--resourcecontroll

4、edbytheentityasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowintotheentityLiability--presentobligationoftheentityasaresultofpasteventsandthesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicbenefitsEquity--theresidualinterestofasset

5、safterdeductingtotalliabilityoftheentityIncome--increaseofeconomicbenefitsintheaccountingperiodintheformofinflows,enhancementofassetsordecreaseofliabilitiesthatresultinincreaseofequity,otherthanthoserelatingtocontributionsfromequityparticipantsExpense--decreaseofeconomicbenefitsintheaccountin

6、gperiodintheformofoutflows,decreaseofassetsorincreaseofliabilitiesthatresultindecreaseofequity,otherthanthoserelatingtodistributionstoequityparticipantsIAS12CurrenttaxDeferredtaxistaxattributabletotemporarydifference,whicharedifferencebetweenthecarryingamountofassetsandliabilitiesintheSOFPand

7、taxbase.DeductibletemporarydifferencegenerateaDTA.TaxabletemporarydifferencegenerateaDTL.Groupfinancialstatements1.Fairvalueadjustment2.UndistributedprofitAsubsidiary’sprofitsarerecognisedintheCSFbutmaysubjecttoadditionaltaxwhenremittedtothep