ACCAF7知识点总结2016年上汇编.docVIP

F7 Chapter 1 IASB CONCEPTUAL FRAMEWORKETHICS 1.IASB conceptual framework 2.two underlying assumption:accrual basis,going concern ★3.Qualitative characteristics:relevance,faithful reprentaion(complete,neutral and free from error) Enhancing qualitative characteristics:comparability,verifiability,timeliness,understandability. 4.资产的确认与计量： ①确认：elements:assets,liability,equity,income,expenses ②计量：measurement of financial statements:historical cost(历史成本),current cost(重置成本),net realizable value(可变现净值),present value(现值). 存货可变现净值=存货估计售价—至完工估计将发生的成本—估计销售费用—相关税金 现值（Present Value），也称折现值、贴现值、资本化价值（Capital