ACCA考试个人总结.docx

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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