ACCA干货!!如何抓住黄金定律解决F8中的 Subsequent Events难题.pdf

泽稷网校-财务金融证书在线教育领导品牌 ACCA干货！！如何抓住黄金定律解决 F8中的 Subsequent Events难题 首先，什么是 subsequent events 呢？ IAS10 Subsequent Events 是这样定义的：Subsequent events are events occurring betweenthe date of the financial statements and the date of the auditors report, andfacts that become known to the auditor after the date of the auditors report. 这段话是什么意思呢？ 它指的是 subsequent events 是那些发生在报表日和审计日这两个时间点之间发 生的所有事项。 其次，什么是 adjusting/non-adjustingevents 呢？ 先来解释什么是 adjusting events. Adjusting events 的定义是 An event afterthe reporting period that provides further evidence of conditions that existedat the end of the reporting period, including an event that indicates that thegoing concern assumption in relation to the whole or part of the enterprise isnot appropriate. 因此，adjusting events 的成立有两个条件： 它是 subsequent events,意即它发生在报表日和审计师出报告日之间。 它提供的是 financial reporting date 之前就已经存在的公司某些状况的相关信 息。 所以，判断一件事是不是 adjusting events 的黄金法则就是： 泽稷网校-财务金融证书在线教育领导品牌 看它提供的信息所反映的事件是不是在财务年度的年底就已经发生了（虽然事后 才发现）。 换而言之，如果它提供的信息反映的是在财务年度的年底没有发生的事情，则为 non-adjustingevents. 了解了这个黄金法则，相信小伙伴们都跃跃欲试了吧，请看 F8 的阅卷人 Steve Collings 在考官文章中给我们出的题： Example 1 You are thetrainee accountant of Gabriella Enterprises Co and are preparing the financialstatements for the year-ended 30 September 2010. The financial statements areexpected to be approved in the Annual General Meeting, which is to be held onMonday 29 November 2010. Today’s date is 22 November 2010. You have been madeaware of the following matters: 1. On 14 October2010, a material fraud was discovered by the bookkeeper. The payables ledgerassistant had been diverting funds into a fictitious supplier bank account, setup by the employee, which had been occurring for the past six months. Theemployee was immediately dismissed, legal proceedings against the employee havebeen initiated and the employee’s final wages have been withheld aspart-reimbursement back to the company. 2. On 20September 2010, a customer initiated legal proceedings against