国际会计课件.ppt

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1、Chapter4Selectedfinancialreportinganddisclosureissuesintheglobalcontext一.Accountingforchangingprices(一).Generalpriceleveladjustedmodel(historicalcost/constantpurchasingpower)---一般物价水平计量模式（GPLA）四种计量模式是：历史成本/名义货币单位---传统计量模式历史成本/不变购买力货币单位--一般物价水平计量模式现行成本/名义货币单位---现行成本计量模式现行成本/不变购买力货币单位---现

2、行成本不变币值会计物价变动会计模式1Mainidea:Itinsistsonhistoricalcostprinciple.Itusespriceindextoconvertthehistoricalcostnominalamountsfromdifferenttimetoacommonpointoftime,generallyatthebalancesheetdate.Sothatallnumbersinthefinancialstatementsarereportedinmonetaryunitsofthesamepurchasingpower.2.Procedu

3、re(选择资产负债表日作为不变购买力时期)(1)将balancesheetitems调整为12月产31日的美元价格1）Monetaryitems---cash,receivables,payables年初金额：Adjustmentfactor：年末CPI/年初CPI年末金额：unchanged2）Non-monetaryitems---Theymustbeadjustedtoreflectedtheeffectofinflation.Adjustmentfactor:年末CPI/购置时CPI(2).IncomestatementitemsareadjustedtoUS

4、$priceonDecember311)Revenues,expensesandincometax---theadjustmentfactorisCPIattheendoftheyear/averageCPI(becausetheyconstantlyoccurthroughouttheyear)2)costofgoodssold----年末CPI/平均CPI3)depreciationexpense,amortizationexpense---年末CPI/CPIatthedatewhentheassetswereacquired4)cashdividendspaid

5、attheendoftheyearareunchanged.(3)ComputethenetmonetarygainsandlossesAttention:1）在GPLA下计算货币性项目净额上的购买力损益是核心问题.2）GPLA’sprocedure:A按一般物价水平的变动来调整以历史成本为基础的财务报表B确定货币性项目净额上的购买力损益C重编以不变购买力为基础的财务报表Formula:1.年初netmonetaryitem=monetaryassets—monetaryliabilities2.期末应当持有的货币性项目净额=年初货币性项目净额X年末CPI/年初CPI

6、+年内增加额X年末CPI/年内平均CPI—年内减少额X年末CPI/年内平均CPI3.Netmonetarygainsandlosses=期末应当持有的货币性项目净额—期末实际持有的货币性项目净额4.GPLAbasisnetincome=GPLAnetoperatingincome+netmonetarygainor(GPLAnetoperatingincome-netmonetaryloss)Sol:1、netmonetaryitems(liabilities)atthebeginningofyear=740000-350000=390000Netadditions=

7、(1260000-690000)-390000=1800002.netmonetaryitemsshouldbeheldattheendofyear=390000×+180000×=6175713.Netmonetarygainsandlosses=617571－570000=47571（gains）ThemonetaryassetsandliabilitiesofCowboyU.S.areasfollows:Generalpricelevelindex:January1,2012100Averagefor2012103December31,2