corporateaccounting课件Chapter14DisclosureLegalandaccounting幻灯片.pptVIP

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corporateaccounting课件Chapter14DisclosureLegalandaccounting幻灯片.ppt

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* * LO1: Discuss the objectives of general purpose financial statements and the definitions of financial performance and financial position (p. 688) * LO2: Discuss the legislative requirements for preparation of a company’s annual reports so as to comply with accounting standards and provide a true and fair view (p. 690) * * * * * * When ‘additional disclosures’ are provided to address the ‘true and fair’ requirement, AASB 101 requires: The name of the standard in question The nature of the requirement The reason management disputes the ‘outcomes’ of the requirement The adjustments needed to achieve a fair presentation * * * LO3: Explain the nature of a disclosing entity and the legal requirements for half-year financial reporting (p. 698) * LO4: Describe how accounting policies and changes to accounting policies are disclosed in general purpose financial statements (p. 698) * * * * * * * * * LO5: Describe how changes in accounting estimates are accounted for and disclosed in general purpose financial statements (p. 717) * LO6: Explain how prior period errors arise, and how they are accounted for and disclosed in general purpose financial statements (p. 718) LO7: Explain the requirements when it is impracticable to make retrospective adjustments for changes in accounting policies or correction of errors (p. 720) * LO8: Describe the concept of materiality and how material items are identified (p. 721) * * * LO9: Explain the difference between types of events occurring after the end of the reporting period and how they are to be treated in the financial statements (p. 723) * * * * Chapter 14 Disclosure: legal requirements and accounting policies Prepared by Mark Vallely Learning objectives Discuss the objectives of general purpose financial statements and the definitions of financial performance and financial position (p. 688) Discuss the legislative requirements for preparation of a company’s annual reports so as to comply with accounting standards and pr