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A1 IFRS Framework 1、财务报告目标 The objective of finance reporting is to provide useful financial information about the reporting entity to existing and potential investors, lenders and other creditors to help them make decisions about provide resource to the entity. 2、会计信息质量特征 (1) Fundamental ①Relevance ·the information is relevance when it can impact the user’s decision making. ·predictive value, confirmatory value ·materiality: omission or misstatement, nature and size, specific for entity ②Faithful representation ·complete, neutral, free from error ·no bias and manipulation, clearly representation (2) Enhance ①Comparability ·can compare with similar items, same period different entity, same entity different period ·consistency/inconsistency ②Verifiability ·different, independent, professional person can reach consensus ·although no need to complete agreement ③Timeliness ④Understandability 3、Control ①The entity X can not recognised XXX as an asset, as entity XX can not have a control over this resource, although it can bring entity XX future cash inflow, or it can reducing entity XX future cash outflow. ②A resource should only be recognized as an asset, when entity have a control over this resource, and cost for this resource can also measure reliably and it’s probable to bring future economic benefit inflow. 4、Brand/Measure reliably ①The manager is prohibit to recognized a internally generated brand as an asset, as the cost of brand can’t be distinguished from the cost of development the business as a whole, and the cost cannot be reliably measured. ②If a brand is acquired from a acquisition it can be recognized as an asset, as the consideration paid to acquire can be distinguished from the cost of development the business as a whole, and the cost can be reliably measured. ③A resource should only be recognized as an asset, when entity have a control over this resource, and cost for this resource can also measure reliably and it’s probable to bring future economic benefit inflow. 5、Revenue/Gain Gain from derecognized of an intangible asset cannot be present as a revenue, as there is no indicate that sale of intangible asset is the ordinary activity for XXX company. Therefore, the gain from sale of intangible asset should only be present as a profit rather than a revenue. A2.1 Non-current Asset 一、IAS16 Property Plant and Equipment 1、后续计量 (1) Cost Model Carrying value is the initial cost less accumulative depreciation. By Jinglan QU ***13@qq.com (2) Revaluation Model ①If revaluation increase the value of an asset, the increase should be present into the other comprehensive income, and will also add a revaluation surplus into the other component of equity. And disclosed an item that will not be recycle to the statement of profit or loss in the subsequent periods. ②If revaluation decrease the value of asset, the decrease should present immediately into the profit, unless there still have some revaluation surplus in the OCI. ③No need to revalue every year, if carrying amount is not sufficient different from fair value, there is no need to revalue the asset. And if start a revalue, the entire class of PPE need to be revalue. 2、Depreciation ①All finite useful life PPE must be depreciated, and we recognize land as unlimited useful life asset, so land is no need to depreciate. ②The time of depreciate start is when the asset available for use, and continue to the asset is derecognized, even if it is idle. ③If one PPE have some significate parts have different useful life, they need to depreciation separately. And the parts have same useful life can be grouped together. ④change of accounting estimated. 3、Repair and Reconditioning ①The expense for reserving and repairing of PPE can not be capitalised, and can only be expense to the statement of profit or loss. ②For one PPE, there have some parts need to replacement regularly, if do not have this replacement the asset are not available for use, and then the expense for replacement need to be capitalized and include into the cost of PPE. ③If a PPE need to inspection regularly, then this PPE can available for use, this expense for inspection need to be capitalized and include into the cost of PPE. 4、Derecognize ①The PPE should be derecognized when disposal occur, or can not bring economic benefit inflow in the future. ②The gain or loss raise from disposal is the difference between carrying amount and sale proceed. ③If a revalued asset is derecognized, the revaluation surplus may be transfer directly to retained earning, or may be left in the other component of equity. 5、例题 ①The expense of XXX should be capitalized and included into the cost of PPE, as if do not have this expense the PPE can not reach the condition of available for use. ②However, the cost do not relate to XXX cannot be capitalised, and should be expense to the statement of profit or loss. ③The expense of XXX should not to make a provision, as there is no legal or apparent constructive obligation to undertake this expense. → 只要题目说了“no legal obligation”必写这句话 ④给结论：As set out above, the expense of XXX should be capitalized and included into the cost of PPE, and depreciation over the period of two years. (替换资产在一个替换期内折旧) 二、IAS40 Investment Property 1、后续计量 (1) Cost Model Carrying value is the initial cost less accumulative depreciation. (2) Fair Value Model ①The entity remeasured it’s investment property to fair value every year. ②No depreciation is charge. ③All gain or loss on revaluation are reported in the statement of profit or loss. By Jinglan QU ***13@qq.com 2、Transfer (1)转化条件 Transfer to or from investment property can only be made when there is change of use. (2)Transfer from investment property ①to owner-occupied property/PPE Use the fair value at the date of transfer for subsequent accounting under IAS16. ②to intangible asset Use the fair value at the date of transfer for subsequent accounting under IAS2. (3)Transfer to investment property ①from owner-occupied property/PPE For the PPE use cost model transfer to the investment property use fair value model, if the carrying amount is higher than the fair value, we should report increase value to OCI. And if the carrying amount is lower than the fair value, we should represent the decrease value into P/L. ②from intangible asset For intangible asset transfer to the investment property, any change of carrying amount should be recognized into profit or loss. 三、IAS38 Intangible Asset 1、Definition An identifiable non-monetary asset without physical substance. 2、recognize criteria ①Identifiable ·It is separate ·It raise from contractual or legal right ②controlled ③probable ④measure reliable If an expenditure is not met the criteria, this expenditure should be charged to profit or loss. Once this expenditure has been charged, it cannot be capitalised at the later date. 3、后续计量 (1) Cost Model Carrying value is the initial cost less accumulative amortization and impairment loss. (2) Revaluation Model ①For acquire fair value of intangible asset, there need a active market, where the transaction is sufficient frequent and volume to provide the price on a ongoing basis. ②If there is not have an active market, the entity can only chose cost model for measurement. 4、Amortisation and Impairment ①Finite useful life ·amortized on systematic basis over useful life ·begin when available for use ·normal assumed residual value is zero ·review useful life and amortised method at least annually ②Indefinite useful life ·no need for amortized ·review indefinite useful life and impairment test at least annually 5、Research and Development Expenditure ①The expenditure occurring in the research phase should be expense to the profit or loss, cannot capitalised. ②The expenditure occurring in the development phase, if met the criteria as following can be capitalised: ·Probable future economic benefit ·Intention to complete By Jinglan QU ***13@qq.com ·technical feasible ·have enough resource to complete ·after c 内容过长，仅展示头部和尾部部分文字预览，全文请查看图片预览。 e is open to manipulation as companies can choose which items to include/exclude from its calculation. ⑦The fact that EBITDA is not defined can also reduce its usefulness to investors and potential investors as comparisons with previous years or to other companies may not be meaningful. ⑧The managing director is proposing EBITDA is managed to report Jogger in a favorable light. 注意：SBR 答题时全部写成一段一段的文字，不要分点！以上的分点是为了方便记忆！ 最后：加油！熟练背诵，多练真题，不要放松对自己的要求！这次一定可以过！ The End By Jinglan QU ***13@qq.com [文章尾部最后500字内容到此结束,中间部分内容请查看底下的图片预览]请点击下方选择您需要的文档下载。

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