国际财务报告准则 IAS8 CAS28.详解.pptVIP

IAS 10 Going concern An entity shall not prepare its financial statements on a going concern basis if management determines after the reporting period either that it intends to liquidate the entity or to cease trading, or that it has no realistic alternative but to do so. IAS 10 Adjusting events after the reporting period The determination after the reporting period of the amount of profit-sharing or bonus payments, if the entity had a present legal or constructive obligation at the end of the reporting period to make such payments as a result of events before that date (see IAS 19 Employee Benefits). IAS 10 In some cases, an entity is required to submit its financial statements to its shareholders for approval after the financial statements have been issued. In such cases, the financial statements are authorised for issue on the date of issue, not the date when shareholders approve the financial statements. * 真棒！ IAS 8 Accounting Policies, Changes in Accounting Estimates and ErrorsIAS 10 Events After the Reporting Period 1 IAS 8 Changes in Accounting Estimates and Errors Introduction to three methods Retrospective application is applying a new accounting policy to transactions, other events and conditions as if that policy had always been applied. Retrospective restatement is correcting the recognition, measurement and disclosure of amounts of elements of financial statements as if a prior period error had never occurred. Prospective application of a change in accounting policy and of recognsing the effect of a change in an accounting estimate, respectively, are: (a) applying the new accounting policy to transactions, other events and conditions occurring after the date as at which the policy is changed; and (b) recognsing the effect of the change in the accounting estimate in the current and future periods affected by the change. Changes in accounting policies Paragragh 14： An entity shall change an accounting policy only if the change: (a)