IAS16PPEIAS38IntangibleIAS23BorrowingcostsIAS36ImpairmentofassetsIFRS5NCAHFSIFRS9FinancialassetsIAS2IAS41IAS16PPE★land不作折舊處理Definition:heldforlong-term Initialmeasuredatcost★區(qū)分capitalisedexpenditure(i.eoverhaul)vsrevenueexpenditure(i.e.Costmodel=Cost-Accumulateddepreciation-impairmentlossüStraight-linebasis:1.(Cost-Residualvalue)/Totaluseful Subsequent(@year

or2.Carryingvalue/Remaininguseful*üReducingbalance:depreciatedrate%*Carrying*

Revaluationmodel(★★★必須區(qū)分何時重估！年初？or年中？or做題方法：DateofrevaluationCarryingvaluevsFairafterrevaluation,CVatyearend=fairvalueatrevaluationdate-①Dr Cr x→RevaluatIonDr Cr Dr 5,000Dr 2,000Cr Dr Cr 2,000①Cr 5,000②Annualtransfer(★DrRevaluationsurplusx(方法一：upwardrevaluedamounts/remainingusefullife*n/12)CrRetainedearnings x(方法二：Dep.afterrevaluation–Dep.beforerevaluation)IAS40InvestmentDefinition:heldforearnrentalsorcapital Initialmeasuredatcost(Purchaseprice+TransactionCostmodel=Cost-Accumulateddepreciation–Impairmentloss Subsequent

NOTdepreciated;??FV

②Onlycomparethefair③GainorlosschargedtoDrCrInvestmentpropertyCrInvestmenteDrCrInvestmentpropertyCrInvestmenteFairvalueCarryingvaluebalancing★★★Re-classification(changein關(guān)注Dateoftransfer

IPatfairvalue—PPE—IPatfair

DrInvestment Fair：Cr Carrying：Cr Revaluationmodel FairvaluecarryingvaluevsFairvalue(marketRevaluationFairvalueCR方計入CR方計入investmentIAS38IntangibleDefinition:Identifiable;Controlledbyentity;Futurecash

①Separateacquisition(i.e.license,patent, ght,brandname②Businessght,brandname①Customerlist;relationship ;②Researchanddevelopment;??

Costmodel=Cost-Accumulatedamortisation-impairmentloss①Finiteusefullife: Straight-linebasis=Cost/Usefullife Starttoamortise:availableforuse/Completefor(?易錯點：兩個時間都出現(xiàn)選availablefor②Indefiniteusefullife:NOamortization;MustbeimpairedunderRevaluationIAS23Borrowing

①Generally,DrDrInterestexpenseCrBorrowings②Relatedto“qualifyingassets”:DrAsset(PPE/Intangibleassets/Investmentproperty/Inventory….)DrAsset(PPE/Intangibleassets/Investmentproperty/Inventory….)CrBorrowingsnDurationforn

Commence(以下2個條件同時滿足時，開始資本化 Borrow/DrawnActivitiesareinterrupted,capitalizationActivitiesarecomplete,capitalizationIAS23BorrowingInterestsonqualifying borrowings*borrow%*CrTemporaryeonunusedborrowings DrCash idleamounts*invest%Interestsonqualifyingassets針對用于資產(chǎn)之上的全部借款–Temporaryinvestmenteonusedborrowings（針對閑 CapitalisedamountsonIAS23BorrowingFundsgenerally;Capitalisedamounts=Borrowings*weightedaverageinterestrate* $200m $300mInterestrate=$200*8%+$300? IAS36Impairmentonassets(??特指Carryingvalue:Cost-Accumulateddepreciation/amortization-Impairment (Dateof

Recoverable

Valuein

（1+CV<RA,①Noimpaired;②Assetsin①.

CV>

Cr②.Assetsin歷史成本法下，若先減值，后價值回升，則沖銷之前的減值，資產(chǎn)價值

DrRevaluation Dr 13Cr Indicationsfor

Externalindications;(affectedby ...)Internalindications;(obsolescence;physicaldamage…)Intangibleassetswithindefinite②GoodwillinbusinessIAS36Impairmentonassets(??特指①Definition:Smallestidentifiablegroupof②Allocate①toobviously②Allocate②to③tootherassetsbasedonthecarryingIFRS5NCAHFS&DiscontinedDefinition:assetswillberecoveredbyasaletransactionratherthanAvailableforimmediate

Committedto Highly

Activeprogrammetolocateabuyer;Reasonableprice;Salewilltake cewithinayear;Highlyunlikelytowithdrawthe NOdepreciation;Carryingvalue(Cost-AD/AA-Impairmenttt

Datetodecideto

NRV(Fairvalue–CoststoAccounting謹(jǐn)慎孰低

Carryingvalue<Fairvalue–Coststo Carryingvalue>Fairvalue–Coststo

DrNCAHFSCrPPEDr；DrExpenseCrPPE；Presentation:presented IFRS9Financial；；ClassificationRecognition:when,andonlywhen,theentityespartytothe7.IFRS9FinancialFinancialassetsattheinterest/investmente@實interest(票面利率*票面金額FinancialassetsattheyearendacDrFinancialassetCrCashDrFinancialCrInterest/InvestmentDrCrFinancialTransactioncostDrFinancialassetCrCashIFRS9FinancialHeldforshort-termHeldforlong-termProfitordividendsFairvalue4.5. 價Onlydividends/OnlyirueIAS2Definition:heldforsaleintheordinarycourseof

ty:ContinuousCount&PeriodicCost=Price

Price:①Beforecomplete;②Production

Valueofinventory:FIFO;AVCO;(LIFOisnotpermitted;)SOFP:Closinginventory;

P/L:Costofsales=Openinginventory+Purchase–Closing①

Rawmaterials: cementFinishedgoods:NRV=Sellingprice-SellingAccounting

③WIP=FG’sSellingprice-FG’sSellingexpenses-Costof存貨計量往往和grossprofitmargin&mark-up結(jié) Cost<NRV,①Notwrite-downinventory;②InventoryinCost>NRV,①write-downinventory;②InventoryinSOFP=NRV;DrExpenseCrCost>NRV之后NRV回升。則沖銷之前的減值，存貨最多回升至歷史成本DrCrIAS2grossprofitProfits=30%salescosts=70%sales

Profits=30%costsSales=130%costs Biologicalassets:livinganimals Agriculturalproduce：harvestedanimals Biologicaltransformation:growth,degeneration,productionandprocreation(不包含

Biologicalassetsduringbiologicaltransformation;Agriculturalproduceatthepointofharvest;IAS2:Agriculturalproduceafter

Biologicalassets:Agricultural:

Fairvaluemodel;Costmodel;)Atthedateofharv