------------------------------------------------------------------------ACCA考試個(gè)人總結(jié)1.對(duì)draftareport敏感！寫格式，把題目分成小標(biāo)題來(lái)寫。2.對(duì)Normally敏感，因?yàn)榻酉聛?lái)肯定要轉(zhuǎn)折。3.多寫準(zhǔn)則，IAS+名字statesthat…CurrentissueLastquestion¤recentlyissuedorrevisedfinancialreportingstandards¤discussionpapersandexposuredrafts¤recentdevelopmentsininternationalharmonization¤Currentbusinessissueswhichimpactfinancialreporting.LeaseItintroducesthe‘right-of-use’model,underwhichthelesseewillrecognizeanassetandaliabilityforallleasesenteredinto.TaxManagementcommentaryThecommentarycouldbeknownasanOperatingandFinancialReview(OFR),BusinessReview,Management’sDiscussionandAnalysis(MD&A)orManagement’sReport.TheIASBproposesthatmanagementcommentaryshouldcontaininformationonthefollowing:¤thenatureofthebusiness¤management’sobjectivesandstrategiesformeetingthoseobjectives¤theentity’smostsignificantresources,risksandrelationships¤theresultsofoperationsandprospects,and¤thecriticalperformancemeasuresandindicatorsthatmanagementusestoevaluatetheentity’sperformanceagainststatedobjectives.FrameworkIFRS1First-timeadoptionofinternationalfinancialreportingstandard第一次啟用IFRS，要把所有costremeasuretofairvalue,此后再使用costmodelIFRS9FINANCIALINSTRUMENTSThereisincreasedemphasisonfairvalueaccountingandreporting,whichisregardedasbothrelevantandreliableinformationtothoseinterestedinfinancialreports.Thenumberofclassificationsoffinancialassetshasbeenreducedfromfourtothree:Financialassetsatfairvaluethroughprofitorloss(FVTPL)includesanyfinancialassetsheldfortradingpurposesandalsoderivatives,unlesstheyarepartofaproperlydesignatedhedgingarrangement.DebtinstrumentswillbeclassifiedtobemeasuredandaccountedforatFVTPLunlesstheyhavebeencorrectlydesignatedtobemeasuredatamortisedcostFinancialassetsatfairvaluethroughothercomprehensiveincome(FVTOCI)Thisclassificationappliestoequityinstrumentsonlyandmustbedesignateduponinitialrecognition.FinancialassetsmeasuredatamortizedcostThisclassificationcanapplyonlytodebtinstrumentsandmustbedesignateduponinitialrecognition.Forthedesignationtobeeffective,thefinancialassetmustpasstwotestsasfollows:Thebusinessmodeltest–topassthistest,theentitymustbeholdingthefinancialassettocollectinthecontractualcashflowsassociatedwiththatfinancialasset.否則FVTPL.Thecashflowcharacteristicstest–topassthistest,thecontractualcashflowscollectedmustconsistsolelyofpaymentofinterestandcapital.否則FVTPL.Comparison如果FVTPL，marketinterestrate的變化會(huì)影響carryingvalue,用marketrate貼現(xiàn)·如果amortized,則無(wú)影響。未來(lái)現(xiàn)金流變動(dòng)都會(huì)導(dǎo)致impairmentInterestrate要是沒(méi)說(shuō)就是couponrate.IAS31InterestsinJointventuresJointcontrolledentityForjointcontroltoexist,financialandoperatingdecisionsrelatingtotheactivityrequiretheunanimousconsent(所有的venturer必須達(dá)成共識(shí))ofthepartiessharingcontrol(theventurers)，才能用第一種方法。否則視為significantinfluence,usingequitymethod.JointcontrolledassetEachpartyaccountsforitsshareofrevenueontheasset.JointcontrolledoperationInvolvestheuseoftheassetsandotherresourceofventurers,butnotestablishmentofacorporationorentity.IAS2InventoryInventoriesmustbevaluedatthelowerofcostandnetrealizablevalue.IAS18RevenueRevenuerecognitionconditionRevenueisrecognizedbyreferencetothestageofcompletionofthetransactionatthereportingdate,thereforematchcost.若先收到revenue再提供服務(wù)，先記deferredrevenue(liability),服務(wù)提供后才記收入電話卡里過(guò)期未用的錢造成的收入，recognizewhenexpire.Salestodealer(經(jīng)銷商)shouldn’tberecognizedasthedealermayreturnthegoods.RevenuefromserviceshouldberecognizedastheserviceisrenderedAftersalestilloperate,則實(shí)質(zhì)為financingtransaction,theproceedsshouldbetreatedasloan,thepaymentofprofitisinterest.Voucher相關(guān)準(zhǔn)則兌換百分比*折扣價(jià)值=FVofvoucherRevenueattributetoroomsale=Roomsales*roomsales/(roomsales+fvofvoucher)Revenueattributetovoucher=totalroomsales–上面Revenueofvouchershouldberecognizedwhenthevouchersareredeemed.IAS37Provision,contingentliabilitiesandcontingentassetsWarranty=概率*數(shù)量*價(jià)格AprovisionisdefinedbyIAS27provisions,contingentliabilitiesandcontingentassetsasaliabilityofuncertaintimingoramount.Provisionshouldberecognizedwhen:Thereisalegalorconstructiveobligationtotransferbenefitsasaresultofpastevents.ItisprobablythatanoutflowofeconomicresourceswillberequiredtosettletheobligationAreasonableestimateoftheamountrequiredtosettletheobligationcanbemade.Provisionfordecommissioningcost記入資產(chǎn)資本化Provisionfordamage不資本化，每年攤銷即可：DR：I/S，CR：provisionRepair不provisionIntendsto/may也不構(gòu)成constructivepresentobligationDefinitionofcontingentliabilities(a)apossibleobligationthathasarisenfrompasteventsandwhoseexistencewillbeconfirmedbytheoccurrenceornotofuncertainfutureevents;or(b)apresentobligationthathasarisenfrompasteventsbutisnotrecognisedbecause:(i)itisnotprobablethatanoutflowofresourceswilloccurtosettletheobligation;or(ii)theamountoftheobligationcannotbemeasuredwithsufficientreliability.ReconstructionprovisionAccordingtoIAS37,Provisions,ContingentLiabilitiesandContingentAssets,aconstructiveobligationtorestructurearisesonlywhenanentity:(a)Hasadetailedformalrestructuringplanidentifyingatleast:(i)thebusinessactivities,orpartofthebusinessactivities,concerned;(ii)theprincipallocationsaffected;(iii)thelocation,functionandapproximatenumberofemployeeswhowillbecompensatedforterminatingtheirservices;(iv)theexpenditurethatwillbeundertaken;(v)theimplementationdateoftheplan;and,inaddition,(b)Hasraisedavalidexpectationamongtheaffectedpartiesthatitwillcarryouttherestructuringbystartingtoimplementthatplanorannouncingitsmainfeaturestothoseaffectedbyit.(e.g.和employeerepresentive商議，不必和全體員工商議)IAS38IntangibleassetsLicense一般為intangibleasset.Anintangibleassetisanidentifiablenon-monetaryassetwithoutphysicalsubstance.Thus,thethreecriticalattributesofanintangibleassetare:(a)identifiability(b)control(powertoobtainbenefitsfromtheasset)(c)futureeconomicbenefits(suchasrevenuesorreducedfuturecosts)Recognitionitisprobablethatthefutureeconomicbenefitsattributabletotheassetwillflowtotheentityandtheasset’scostcanbereliablymeasured.Subsequentvaluation:choosebetweenrevaluationmodel(onlyusedifassetscanbetradedinactivemarket)orcostmodel.ImpairmenttestCostmodel:lessamortisationandcostRenewatnominalcharge:算上renew之后的期限Anintangibleassethasanindefiniteusefullifewhenthereisnoforeseeablelimittotheperiodoverwhichtheassetisexpectedtogeneratenetcashinflowsfortheentity.Thetermindefinitedoesnotmeaninfinite.R&DDevelopmentistheapplicationofresearchfindingsorotherknowledgetoaplanordesignfortheproductionResearchisoriginalandplannedinvestigation,undertakenwiththeprospectofgainingnewscientificortechnicalknowledgeandunderstanding.Developmentcostcapitalize條件thetechnicalfeasibilityofcompletingtheintangibleasset(sothatitwillbeavailableforuseorsale)intentiontocompleteanduseorselltheassetabilitytouseorselltheassetexistenceofamarketor,iftobeusedinternally,theusefulnessoftheassetavailabilityofadequatetechnical,financial,andotherresourcestocompletetheassetthecostoftheassetcanbemeasuredreliably.IAS36imparimentofassetsExternalindicator答題時(shí)define下recoverableamount(higherofVIUandFV-COS)IAS20Governmentgrant分為grantrelatestoasset和grantrelatestoincomea/ctreatmentdeferredincomedeductionofexpenseRecognizeonlywhenthecompensationbecomereceivable.(may不能recognize)IAS16PPERecognitionitisprobablethatthefutureeconomicbenefitsattributabletotheassetwillflowtotheentityandtheasset’scostcanbereliablymeasured.Thecostshouldincludedirectlyattributablecostsofbringingtheassettothelocationandconditionnecessaryforittobecapableofoperatinginamannerintendedbymgt.Costoffeasibilitystudyshouldbeexcludedfromcost,shouldbeexpensed(它不是R&D)Expensetofindsitebythirdparty→capitalizeIAS17Lease注：operatinglease變?yōu)閒inancelease:Initialrecognition(assetandliability)=loweroffairvalueandpresentvalueoftheminimumleasepayments.FinanceleaseandoperatingleaseWhetherthewholeriskandrewardaretransferredWhetherthetermofleaseismajorpartoftheasset’slifePVofminimumleasepaymentisabouttoequaltoFVofasseta/ctreatmentoflessee期末付款y/eo/pInterest@effectiverateO/D－instalmentc/l1FVoffinanceleaseA1(year1的financecost)(I)B2BA2(B*effectiverate)(I)CLastyearCBalancefigure(I-C)I(I)0以year1為例I/SfinancecostA1Depreciationcharge(COS)SFPnon-currentliability(balancefigure→total-current)CCurrentliability(下一年償還的本金)I-A2/C-BTotalliabilityBNon-currentasset(FVofthelease-dep)期初付款y/eo/p－instalmentO/DInterest@effectiveratec/l1FVoffinancelease(I)FV–IA1(O/D*effectiverate)B2B(I)B–IA2C3C(I)C-IBalfigure(c/l-O/D)ILastyearI(I)000以year1為例I/SfinancecostA1Depreciationcharge(COS)SFPnon-currentliability(下一年的O/D)B-ICurrentliability(ieinstallment)IAccrualinterestA1CapitalI–A1TotalliabilityBNon-currentasset(FVofthelease-dep)a/ctreatmentoflessor對(duì)于lessor來(lái)說(shuō)，應(yīng)derecognizeasset,記receivablesCurrentassetNetinvestmentinfinanceleaseNon-currentassetNetinvestmentinfinanceleasesaleandleasebackRecognitionofassetandliabilityDRoperatingleaseasset(PVofrents)CRobligationtopayrents(PVofrents)DepreciationDRCOSPVofrents/termsofleaseCRDepPVofrents/termsofleaseFinancecostDRfinancecostinterestrate*obligationo/pCRobligationinterestrate*obligationo/pPaymentofleaseDRobligationrentalsCRcashrentalsleaserecognitionandframeworkdefinitionofassetandliabilityTheIASBFrameworkdefinesanassetasaresourcecontrolledbytheentityasaresultofpasteventsandfromwhichfutureeconomicbenefitsareexpectedtoflowtotheentity.Inthecase，比較：hasrighttousegeneratecashinflowsorreducecashoutflowscontrol:lessornorighttoaccesstheleasedassetcontrolresultsfrompastevents:signingofcontractfutureeconomicbenefitsareexpectedtoflowtothecompanyduringtheleasetermTheIASBframeworkdefinesaliabilityasapresentobligationoftheentityarisingfrompastevents,thesettlementofwhichisexpectedtoresultinanoutflowfromtheentityofresourcesembodyingeconomicbenefits.Inthecase,比較：thereisaobligationtopaytherentsthelessorhasnorighttotakepossessionoftheplantbeforetheendofthecontract.Lesseehasnorighttoterminatethecontractandavoidpayingrents(non-cancellable).Theobligationarisesfrompastevents:signingofcontractTheobligationisexpectedtoresultanoutflowofeconomicbenefitsintheformofcashpaymentsIAS40InvestmentpropertyPropertyoccupiedbyemployeecan’tbetreatedasinvestmentproperty.IFRS5HeldforsaleConditionAvailableforimmediate-saleSaleishighlyprobable:Mgtiscommittedtoaplantoselltheitem.AnactiveprogramtolocateabuyerBeingactivelymarketedatareasonablepriceSaleinoneyearTheplanisunlikelytochange.MeasurementWherefairvaluelesscosttosell＜carryingvalue,writtendowntofairvaluelesscosttosell.WhereaNCAhasbeenpreviouslyrevaluedandisnowclassifiedasheldforsale,itshouldberevaluedtofairvalueimmediatelybeforeitisclassifiedasheldforsale.ItisthenrevaluedagainatthelowerofCVandFV–costtosale.Againcanberecognizedforanysubsequentincreaseinfairvaluelesscoststosell,butnotinexcessofthecumulativeimpairmentlossthathasalreadybeenrecognized.(所有的gain不超過(guò)該類I.loss的總和即可，不局限于某個(gè)asset)注意該類Asset和liability不能抵消DisclosureIAS10EventsafterthereportingdateBonusissueafteryear-end不disclose.Impairmentofsubsidiary:disposalloss+lossofSduringtheperiodbetweenyear-endanddisposal出現(xiàn)PPE，inventory,goodwill,時(shí)刻注意比較netsaleprice和carryingvalue題中錯(cuò)誤分類為investmentpropertyorheldforsale記得補(bǔ)計(jì)折舊。只要年末還沒(méi)賣，netsaleprice大于carryingvalue的部分就只能成為revaluationsurplus(gain).Cash-settledsharebasedpayment的settledateafteryear-end,在下一年的報(bào)表中，應(yīng)調(diào)整到settledate的fairvalue，本年不調(diào)。IAS12IncometaxTaxbase(相當(dāng)于WDV)＞carryingvalue，即Dep＜capitalallowance，為deferredtaxasset,taxbase＜carryingvalue，即Dep＜capitalallowance，為deferredtaxliability.Taxbase是future用于計(jì)稅的部分。若在計(jì)算當(dāng)期的profit中已經(jīng)expense了，則CV=0。Deferredtaxliability變?yōu)閐eferredtaxasset，其總差額（liability+asset）使得ROCE的capitalemployed變動(dòng)相應(yīng)值。RecognitionofDTasset其判斷因素為：WhetherlossesduetoordinarybusinessactivitiesForecastcannotbeconsideredassufficientevidenceIFRS2Share-basedpaymentCashsettled和equity-settled的區(qū)分：前者有兩種情況:SAR（shareappreciationright）;grantedarighttothesharesthatareredeemable,thisallowthemtoreceiveafuturepaymentofcash.計(jì)算時(shí)別忘了乘Director個(gè)數(shù)?？梢詓ettleinnet的contract即使可以settlebyshare，也不withinscopeofIFRS2,本質(zhì)上為financialinstrument:Derivatives.Issuesharestoemployeewithoutrelatetoperformancerequirements,則不視作share-basedpayment.ChangeinvestingperiodCash-settledshare-basedpayment補(bǔ)充知識(shí)：Grantdate至vestdate間為share-basedpayment的期間，用來(lái)除的期間n。種類：SAR(shareappreciationrights),orarightbygrantingfutureredemptionofemployees,thereforeafuturecashpayment.Accountingtreatment:Initialmeasureatfairvalue,記liability和expenseRemeasurethefairvalueateachreportingdateandthesettlementdate,其差異記入P/LDRexpenseCRliability和equity-settled不同，每年的expense/liability用每年的FV。計(jì)算方法：Liability@year-end=estimateno.tovest*當(dāng)年的FV*m/nExpensefortheyear=本年的liability–上年的liabilityEquity-settledshare-basedpayment補(bǔ)充知識(shí)1：Vestingdateisthedateonwhichthecounterparty(e.g.employee)becomesentitledtoreceivethecash(cashsettled)orequityinstruments(equity-settled)underthearrangement.補(bǔ)充知識(shí)2：Fairvalue的確定：若為employee，則為fairvalue(mv)ofequityinstruments(因?yàn)椴皇莂rmlength),若非employee,則為fairvalueofgoodsorservice.補(bǔ)充知識(shí)3：vestingNo.的確定，eachyearrevisetheexpectedNo.tovest,atvestingdaterevisetheestimatetotheNo.thatactuallyvest.ExpectedNo.=(計(jì)劃No–已離開員工–預(yù)計(jì)還有離開的員工)注意：計(jì)量Equity-settledshare-basedpayment只用fairvalue@grantdate!Equityinstrumentgrantedvestimmediately則在當(dāng)期計(jì)所有expense,若有間隔，則分期攤銷。計(jì)算方法：每年計(jì)入expense為，Estimateno.oftheyear*FVofshareoption(而非shareprice)@grantdate/nn為Grantdate至vestdate的期間每年的equity為,上式*m（從grantdate到現(xiàn)在的時(shí)間），每期equity的變動(dòng)記為exp.A/Ctreatment為,DRexpense/staffcosts(toI/S)CRequityNofurtheradjustmentshouldbemadeaftervestdate.Foremployeeswhodonotvest,transferfromsharestobeissuedtoretainedearnings.Modification:repricing.(由于股價(jià)下跌，而提高option的價(jià)格)則還應(yīng)算incrementalbenefit,用當(dāng)時(shí)的expectednotovest*(newprice-originalprice)/n’(n’為repricingdate至vestdate的時(shí)間)，再加上原本的equity,得到當(dāng)年的equity.提高了share-basedpayment的condition,只要符合了原標(biāo)準(zhǔn)，則也應(yīng)recognizeequity/exp.Marketcondition沒(méi)有達(dá)到（e.g.股價(jià)提高），只要workuntilvest，仍recognizeexp.Choicebetweencashorequity(treatedasacompoundinstrument)若有presentobligationtosettleincash(e.g.該公司無(wú)法issueshareortheentityhasapastpracticeorstatedpolicyofsettlingincash,orgenerallysettlesincash),則當(dāng)作cash-settled若沒(méi)有presentobligationtosettleincash,則當(dāng)作equity-settledE.g.purchaseofPPE,應(yīng)視作cash-settledpayment.接下來(lái)決定equitycomponent(fairvalueofthegoodsorserviceslessthefairvalueofdebtelement)和debtcomponent(presentfairvalueoftheinstrument)DRPPE(fairvalueofgoodsorservice)CRLiability(shareno.*currentshareprice)CREquity(difference)到了settlement的時(shí)候，remeasuretheliabilitytoitsfairvalueDRexpenseCRliability(兩個(gè)時(shí)間的shareprice之差*數(shù)量)有choicebetweencashorshare時(shí)，當(dāng)作compoundinstrument.DRDirector’sremuneration(Fairvalueofequityalternative)CRliability(fairvalueofcashalternative)CRequity(difference)見(jiàn)Q20DeferredtaxasseteffectBecausethetaxdifferencebetweenthetaxbaseoftheservicesreceivedandthecarryingvalueof0.補(bǔ)充知識(shí)：Intrinsicvalue(taxdeduction)=fairvalueoftheshare–exercisepriceoftheoption.(都為總額，單價(jià)*數(shù)量*m/n,)若為第一年DRdeferredtaxasset(intrinsicvalueabove＊taxrate)CRopeningretainedearnings(cumulativeremunerationexpense*taxrate)CRequity(difference)若非第一年DRdeferredtaxasset(intrinsicvalueabove＊taxrate-以前計(jì)入deferredtaxasset的部分)CRP/L(difference)CRequity(cumulativeremunerationexpense*taxrate-以前gotoequity的部分）見(jiàn)Q19WhyshouldrecognizesharebasedpaymentsinFS反方觀點(diǎn)：Sharebasedpaymenthasnocosttocompany?！羒gnorethefactthatthetransactionhasoccurred.Casharereceivedandresourceareconsumed.ShareissuedonotmeetthedefinitionofexpinIASBframework×definitionofexpenseisdecreaseineconomicbenefitsintheformofoutflowsofassetorincurrenceofliabilities.Shareoptionareissuedforconsiderationintheformofemployeeservices,theentityconsumetheemployeeservicewhichcanbeseenasanasset.ExpenserelatingtoshareoptionisalreadyrecognizedindilutedEPS.EPSwouldbehittwice.(若計(jì)量EXP，則EPS分母增加，分子減少)×thereare2events:Issuingtheoptions,andconsumingtheresources.DEPSonlyreflectstheissueoftheoptions,thereisnoadjustmenttobasicearnings,thereisnodoublecounting.Accountingforsharebasedpaymentmaydiscouragethecompanyfromintroducingnewshareoptionplans.×Althoughaccountingforsharebasedpaymentwillreducesearning,however,itimprovestheinformationprovidedinFS,makeusersawareofthetrueeconomicconsequencesofissuingshareasremuneration,thereforeenablemgtandshareholdersreachaninformeddecision.IAS19EmployeebenefitTheobligationofdefinedbenefitplanshouldberecognizedwhenthereisalegalorconstructive(即使沒(méi)有合同)obligations.分錄：DRI/S（costrecognizedinI/S）CR/DRnetpensionliability/assetCRcontributionpaidFormat——definedbenefitplanIncomestatement+Currentservicecost(已知)+Interestcost[（obligationo/p+年初新增obligation）*yieldonhighqualitycorporatebond]-Expectedreturnonplanassets(planasseto/p*expectedreturnonplanasset)+Pastservicecost---vestedbenefits（新增obligationrelatetopastservice的部分，即已達(dá)到pension發(fā)放標(biāo)準(zhǔn)的員工，已知）+Pastservicecost---non-vestedbenefits（新增obligationrelatetofutureservice的部分，即還未達(dá)到pension發(fā)放標(biāo)準(zhǔn)的員工，計(jì)算方法：obligationofthem/remainingyearstocompletetherequirement@year-end–他們已工作的年數(shù)）得到NetexpensechargetoI/S-/+Netactuarial(gains)/loss這項(xiàng)有可能算入OCI，看題中要求，別的項(xiàng)目用于算凈expense。若有10%corridor算法為（unrecognizedgainb/f–10%corridor）/averageremainingworklife@o/p]若無(wú)，則為obligation和planasset的actuarialgain/(loss)的凈值,loss則增加exp.總結(jié)：cost都為加，收入都為減，其結(jié)果若為正，則計(jì)入I/S的exp。-/+為(gains)/loss,+/-為gain/(loss)Currentcost有時(shí)表述為presentcostofpensionsearnedintheperiodStatementoffinancialposition(需記netliability)+PVofpensionobligation@year-end-FVofplanasset@year-end（期末值不應(yīng)包含應(yīng)付而未付的consideration）若有10%corridor，則還應(yīng)進(jìn)行以下步驟+/-Unrecognizedactuarialgain/(loss)(W3)-Unrecognizedpastservicecost(obligationof還未達(dá)到pension發(fā)放標(biāo)準(zhǔn)的員工–該obligation/remainingearstocompletetherequirement@year-end)W1obligation+Obligationo/p+Interestcost+Currentservicecost+Pastservicecost(全部增加額，不分是否vest)-Benefitpaid(這是payouttoemployee的pension!!)-/+Actuarial(gain)/lossofobligation(balancingfigure)+Obligationc/lXW2Planasset+FVofplanasseto/p+Expectedreturnonplanasset+Contributionreceived(應(yīng)付而未付的contribution需減去,這是公司contributeintopension的金額)-Benefitspaid（這是公司payouttoemployee的金額）+/-Actuarialgain/(loss)onplanasset(balancingfigure)+FVofplanassetc/l（期末值不應(yīng)包含應(yīng)付而未付的consideration）XW3recognized/non-recognizedactuarialgain/loss(若有10%corridor)先計(jì)算10%corridorHigherof(a)10%*obligationo/p(b)10%*planasseto/p+/-Unrecognizedgain/(loss)b/f(已知)-/+(gain)/lossrecognizedinI/S[（unrecognizedgain/lossb/f–10%corridor）/averageremainingworklife@o/p]+/-Actuarialgain/(loss)onobligation(W1)+/-Actuarialgain/(loss)onplanasset(W2)+/-Unrecognizedgain/(loss)→FSXFormat——definedcontributionplan不計(jì)ASSET和LIABILITYThecontributionpaid（固定）bythecompanychargedasexpensetoP/LThecontributionpaidbytheemployeeswillbepartofwageandsalary注意：給出兩個(gè)plan一定先確定它們的種類，benefitorcontribution.NatureofDBPandDCPDCPDefinition:employerpayregularcontributionsintotheplanThebenefitpaidtoemployeesdependsonhowwellorbadlytheplan’sinvestmentperforms.Employer’sliabilitylimittothecontributionspaid,theliabilityiscertain.DBPDefinition:thesizeofthepost-employmentbenefitsisdeterminedinadvance.Thesizeofthecontributionsissetatanamountthatisexpectedtoearnenoughinvestmentincometopaythepost-employmentbenefit.MaymakeanadditionalcontributionstomakeuptheshortfallOrhaveacontributionholiday.(whenassetappeartobelargerthantheyneedtobe)Employer’sliabilityisnotlimittothecontributionpaid,it’suncertain.MainDifferencebetweenDBPandDCPisWhobearsrisk.補(bǔ)充：DBPcanbecreatewithoutlegalobligation,ifanemployerhasapracticeofguaranteethebenefitpayable.Treatmentofnon-paymentcontributionShouldn’tbeincludedinplanassetContributionpayable應(yīng)披露inthenotes.UnusedpayleaveIAS39Financialinstrument:recognitionandmeasurementConvertibleloanwithissuecostFirststep:ignoretheissuecostDebtcomponent=PVofinterestandprincipalEquitycomponent=proceeds–debtcomponentSecondstep:將issuecost按debtcomponent和equitycomponent的比例分配給debtcomponent和equitycomponent。ThirdstepUseeffectiveinterestratethatreflecttheimpactofissuecosttounwinding,remeasureliability@eachyear.所持股票由于被收購(gòu)而進(jìn)行換股：其中所持股票的revaluationgain將realize進(jìn)入I/SForeignassetrevaluationDRasset→重估值/重估時(shí)匯率–cost/purchaserateCRprofitorloss(exchangeprofitorloss)→(重估值–cost)/averagerateCRequity(revaluationgain)→balancefigureInterestfreeloantoemployeeAtgrantdateDRloan(interestfreeloan用marketrate的貼現(xiàn))DRemployeecompensation(Balancefigure)CRcash(interestfreeloan)然后按unwinding的表計(jì)financecost,直到累計(jì)至interestfreeloan。DefinitionofderivativesIAS39FinancialInstruments:Recognitionandmeasurementstatesthataderivativeisafinancialinstrument:(i)Whosevaluechangesinresponsetothechangeinanunderlyingvariablesuchasaninterestrate,commodityorsecurityprice,orindex;suchasthepriceofedibleoil(ii)Thatrequiresnoinitialinvestment,oronethatissmallerthanwouldberequiredforacontractwithsimilarresponsetochangesinmarketfactors;inthecaseofthefuturepurchaseofoil,theinitialinvestmentisniland(iii)Thatissettledatafuturedate.However,whenacontract’spurposeistotakephysicaldeliveryinthenormalcourseofbusiness,thennormallythecontractisnotconsideredtobeaderivativecontract,unlesstheentityhasapracticeofsettlingthecontractsonanetbasis.HedgeaccountingembeddedderivativeIAS39definesanembeddedderivativeasacomponentofahybridinstrumentthatalsoincludesanon-derivativehostcontract,withtheeffectthatsomeofthecashflowsoftheinstrumentvaryinawaysimilartoastand-alonederivative.mustbeaccountedforatfairvalueinthestatementoffinancialpositionwithchangesrecognizedthroughprofitorlossIAS39requiresthatanembeddedderivativeshouldbeseparatedfromitshostcontractandaccountedforasaderivativewhen:(i)theeconomicrisksandcharacteristicsoftheembeddedderivativearenotcloselyrelatedtothoseofthehostcontract;(ii)aseparateinstrumentwiththesametermsastheembeddedderivativewouldmeetthedefinitionofaderivative;and(iii)theentireinstrumentisnotmeasuredatfairvaluewithchangesinfairvaluerecognizedinprofitorloss.fairvaluehedgeAfairvaluehedgeisahedgeoftheexposuretochangesinfairvalueofarecognizedassetorliabilityorapreviouslyunrecognizedfirmcommitmenttobuyorsellanassetatafixedpriceoranidentifiedportionofsuchanasset,liabilityorfirmcommitmentthatisattributabletoaparticularriskandcouldaffectprofitorloss.cashflowhedgeAcashflowhedgeisahedgeoftheexposuretovariabilityincashflowsthatisattributabletoaparticularriskassociatedwitharecognizedassetorliability(suchasallorsomefutureinterestpaymentsonvariableratedebt)orahighlyprobableforecasttransactionandcouldaffectprofitorloss被迫提前償還的loan，要考慮goingconcernproblemIAS8accountingpolicies,changeinaccountingestimate,errorChangeinaccountingestimate必須為之前處理未和準(zhǔn)則觸犯，否則應(yīng)為errorcorrection.

IFRS5heldforsale有關(guān)sale都可以提一下是否適用于本準(zhǔn)則。Statement:IFRS5Non-currentassetsheldforsaleanddiscontinuedoperationsdoesnotapply.放入heldforsale的條件Intentiontosale@year-endSaleableposition@year-end(不能還在維修)IFRS3BusinessCombination注意:看清NOTES是對(duì)子公司還是母公司！?。∽庸局苯诱{(diào)Netassetlist(必調(diào))，母公司作分錄，調(diào)groupR.E.,兩個(gè)最終都有可能影響財(cái)務(wù)報(bào)表合并項(xiàng)（e.g.inventory）netassetlist中，a常常已知，要倒算FVadjustment!!!!!子公司的Model必須和母公司一樣，costmodelorrevaluationmodelNon-currentasset合并時(shí)的調(diào)整：sub+增值-折舊；母公司revaluation則增加revaluationsurplus的值，而不是NCA的cost增加值。CostrelatetotheacquisitionmustbeexpensedShareoptionissuedtotheemployeeof被收購(gòu)公司afteracquisitionistreatedascompensationinsteadofconsideration,sincetheyaregiveninexchangeforservicesaftertheacquisition.IntangibleassetofsubmustberecognizedatDOARe