IntroductionFinancialRatioExpressrelationshipamongitemsofFSobservethechangeinnumerator&denominator反映能ReturnonassetsAmountofnetprofitgeneratedbyeachdollarinvestedinassets（每投資1刀之A，可創(chuàng)造之反映：operatingsuccessofanentityforagiventimeperiod（能力calculateProfitPercentageeachsalesdollarthatresultsinprofit（1RLiquidityabilitytocovershort-termWorkingcapitalCACLshort-termabilitytopaymaturingobligations&meetunexpectedneedfor反映：abilityofanentitytosurviveoveralongperiodoftotalliabilitiesdebt)tototalassets反映：ofassetsfinancedbycreditorsratherthan答答FinancialObjective：providefinancialinformationabouttheentity，thatisusefultoexisting&potentialinvestors、lendersothercreditors，inmakingdecisionsaboutprovidingresourcestotheDecision如：buyingselling/holdingequitydebtprovidingorsettlingManagerswhon,organise&runthebusiness（參與管理,,internalaccountingbudgetingexternal）ExternalrequireentitiestoprovideinforelyonGeneralPurposeFinancialReportsGPFRprovideallinfothat（potential&existinginvestorslendersandother如：economicconditions,politicaleffects,industry GPFRNotdesignedtoshowthevalueoftheentity（historicaldataintangiblesinfoestimatethevalueoftheDesignedtomeettheneedsofawiderangeofuserssingleLargelybasedonestimationsjudgementsandchoicesmodels)exactCompletesetofStatementoffinancialBalanceEndofperiodALStatementofprofitorsales， e（非主營，如assetforaperiodpresentedasasinglestatementseparate（OCIfollow其后StatementofchangesinForaEquity之變化（beginninginvestmentprofit/-lossdrawings/dividendsStatementofcashForaCashinflows&outflows（operating,investing,Current&non-currentStatementoffinancialpositionassetliabilitycurrentnon-Currentasset：willbereceived/use-upwithin12Non-currentasset：willbereceived/use-upafter12months（或以上Currentliabilities：willbesettledwithin12Non-currentliabilities：willbesettledafter12months（或以上ObjectivesofIASthebasisforpresentationofstandardinfoisusefultowiderangeofusersmakeeconomicFormatofIAS1prescribestatementoffinancialposition之netassetpresentation（assets答答ConceptualFS必遵守，definestheelementsof4ThereportingusersdependonfinancialTheobjectiveofPreparedtoassistusersoffinancialTheelementsof,,,如Relevance(usefulfordecisionmaking、comparability(continue之standard、materiality（撿重點Relevance：infothatiscapableofmakingadifferenceindecisionOtherqualitativeComparability：withotherCostversusChoicesin答Concepts&MonetaryItemsincludedinaccountingrecordsmustbeabletoexpressedinmonetaryterms（AccountingentityEveryentitycanbe yidentified&accountedOwner’stransactionsareseparatefromentity’sAccountingperiodBreakthelifeofanentityintoartificialPrepareusefulreportscoveringthoseGoingconcernAssumebusinesswillremainoperationfortheforeseeableCostassetsareinitiallypurchaseprice/costrecordedintheprovideusefulinfoentitiesdeviatecostprinciple（revaluationofFulldisclosurecircumstances及eventsthatcouldmakeadifferencetodecisionmakingprocessdisclosedinTypesofeconomicsubmitreportstoSoletrader,partnership,other（如trust,機關(guān)、non-forprofitcharities）不submitreports給Control 答答答Typesofprofit不可向公眾發(fā)股，Smallorlarge（不同之reportingCompaniesareincorporatedunder®ulatedbytheCorporationsAct2001（CA如：larger/moreimportantentitiesreportmore51non-employeeshareholdersGrossassetendoffinancialyears1250GrossoperatingrevenueendofFY2500EndofFY50EFTequivalentfulltime)FallbelowtwoormorePublic invitethepublictosubscribeforsharesraisingfundsfrompubliclistingAustralianSecuritiesExchangeASX)ReportingusersdependentonGPFRforinfo（usefulformaking&evaluatingdecisionsaboutallocatingscarceresources）之entity（users負(fù)責(zé)）Dependentseparationofmanagementfromeconomicpolitical,,Non-reportingentitysignificantlylowerfinancialreportingReporting帶來significantcostsontheentity（如report petitionentitiesmotivestoclassifyasnon-答Informationasymmetrybetweenmanagers&providersofcapital（debt&Largepubliccompaniesalmostunlimitednumberofpresent&potentialshareholdersother y、onanas-neededdemandforexternalfinancialreportsfull如需bankprovidefinance給 CFinformationforpast3monthsbudgetedfornext3AccountingAustralianAccountingStandardBoardAASB)twotiresofreportingrequirementsforTire1：allAustralianAccountingTire2：AustralianAccountingStandards–reduceddisclosuretier1之recognition&measurementrequirementsreduceddisclosurepublicaccountabilityTier1entityTier2d