高级财务会计.pdf

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1、Lesson1IASandFinancialInstrumentsNAU-CGATexts•Hoyle.Schaefer.Doupnik,AdvancedAccounting,TenthEdition,McGraw-Hill/Irwin2013•InternationalAccountingStandardsBoard,InternationalFinancialReportingStandards,fulltextasofJanuary2008orlater(alsoreferredtoasIFRS).NAU-

2、CGA2Topicoutline1.1Adoptionofinternationalaccountingstandards(Level1)1.2Financialinstruments—Basics(Level1)1.3Comprehensiveincomeandequity(Level1)1.4Classifyingandcategorizingfinancialinstruments(Level1)1.5Initialrecognitionandmeasurementoffinancialasset

3、s(Level1)1.6Accountingforinitialrecognition(Level1)1.7Accountingafterinitialrecognition(Level1)1.8Specialissues:Loansandreceivables,relatedpartytransactions,interest-freeloans(Levels1and2)NAU-CGA3OverviewAftercompletingthislesson,youshouldbeabletoclassify

4、andcategorizetypesoffinancialinstrumentsandunderstandhowIFRSareapplied,includingrecommendationsforinitialrecognition,classification,measurement,andderecognitionoffinancialinstruments,andtherequirementsforaccountingafterinitialrecognitionoffinancialinstruments

5、.NAU-CGA4Learningobjectives(1)Aftercompletingthislesson,youshouldbeableto:Describethedevelopmentofinternationalfinancialreportingstandards(IFRS),anddiscussthereasonsandprocessesfollowedbytheAcSBfortheadoptionofinternationalaccountingstandards.(Level1)•Defi

6、nethetermfinancialinstrument,thenevaluate,classify,andcategorizetypesoffinancialinstruments.(Level1)•Describeandapplythestandardsforcomprehensiveincomeandequity.(Level1)•ExplainhowIFRSrecommendationsforcategorizingfinancialinstrumentsareapplied.(Level1)•Ex

7、plainhowIFRSrecommendationsforinitialrecognition,classification,measurement,andderecognitionoffinancialassetsareapplied.(Level1)NAU-CGA5Learningobjectives(2)Discusstherequirementsforinitialrecognitionoffinancialinstruments,thenanalyzeandcomparetheuseofsettle

8、ment-dateaccountingversustrade-dateaccountingforrecordingtheregular-waypurchase/saleofafinancialasset.(Level1)•Identifyandexplaintherequirementsforaccountingafterinitialrecognitionoffina