ACCA P2 Accounting Standards会计准则整理.docVIP

IAS 8 10 12 17 18 19 20 21 28 36 37 38 40 41 IFRS 2 5 9 10 11 13 The objective of general purpose financial reporting The objective of general purpose financial reporting is providing financial info of the reporting entity that is useful to existing or potential investors,lenders and other creditors for making decision about providing resources to the entity.The decision will involve buying,selling and holding equity and debt instrument of the entity,providing or settling loans or other form of credit. Qualitative Characteristics Fundamental: relevance :predictive value,confirmatory value and materiality faithful representation:financial info. Should be neutral complete and free from error Enhancing: Comparability:consistency Verifiability:faithfully represent economic phenomena Timeliness:having info in time Understandability:clear and concisely,complex phenomena should not be excluded out the reports(otherwise incomplete and misleading) The elements of financial statements Asset--resource controlled by the entity as a result of past events and from which future economic benefits are expected to flow into the entity Liability--present obligation of the entity as a result of past events and the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits Equity--the residual interest of assets after deducting total liability of the entity Income--increase of economic benefits in the accounting period in the form of inflows,enhancement of assets or decrease of liabilities that result in increase of equity,other than those relating to contributions from equity participants Expense--decrease of economic benefits in the accounting period in the form of outflows,decrease of assets or increase of liabilities that result in decrease of equity,other than those relating to distributions to equity participants IAS 12 Current tax Deferred tax is tax attributable to temporary difference ,which are difference between the c