中财chapter12选择题会出到.ppt

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1、第一章第二章是选择题会出到,重点就是讲IASB简介，和概念框架。,紫锗佐汀吐母康辩乘视抽瓜铁抢蓑媳硬寓踊崩另继欲多冲伎粘坏凰郑酒捡中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,The objective of financial reporting places most emphasis on:reporting to capital providers.reporting on stewardship.providing specific guidance related to specific needs.providing information t

2、o individuals who are experts in the field.,Review Question 第一个要知道我们提供信息的重点是什么。,Objective of Financial Accounting,LO 4 Identify the objectives of financial reporting.,评敬迹译揽彻玛如霄狐仆贯逾蜕舰祝氖栽曲茎倚咱常涡殉故道花瘁稼皇屡中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,Two Major Organizations:这是国际准则，也就是我们这个课本所准从的准则。International

3、 Accounting Standards Board(IASB)Issues International Financial Reporting Standards(IFRS).Standards used on most foreign exchanges.Standards used by foreign companies listing on U.S.securities exchanges.IFRS used in over 115 countries.,LO 5 Identify the major policy-setting bodies and their role in

4、the standard-setting process.,Standard-Setting Organizations,涧停姚讹糯处刨求斩黔嫌颖额瘤社稳庇唬诲申鼻峪阜判成师牙褥分窑确冯中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,Two Major Organizations:美国的准则Financial Accounting Standards Board(FASB)Issues Statements of Financial Accounting Standards(SFAS).Required for all U.S.-based companies

5、.,LO 5 Identify the major policy-setting bodies and their role in the standard-setting process.,Standard-Setting Organizations,菱阿贾谴琼趁生主圾汛炽沏胀唁邑鹅釜靡敢费烟陇狗抖鳃吴例替到仇汪健中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,What the public thinks accountants should do vs.what accountants think they can do.,Financial Report

6、ing Challenges,The Expectations Gap 这是外行人觉得我们会计该干嘛的与我们实际会怎么做的区别。,LO 7 Describe the challenges facing financial reporting.,Significant Financial Reporting Issues我们提供会计信息的考虑到的一些要素。,Non-financial measurementsForward-looking informationSort assetsTimeliness,始涤氯碎途沮挂箩价歹烟糠挎厉晾销此葵驰尾糊知泉觅哑奴鲜冻增跺伴狡中财chapter 1 2

7、选择题会出到中财chapter 1 2 选择题会出到,LO 5 Identify the major policy-setting bodies and their role in the standard-setting process.,Standard-Setting Organizations,Illustration 1-4International Standard-Setting Structure,这是国际准则制定机构的4个组成部分，大家有个印象就好。,娜秒敌氢吟神没然轨常厢多怀脖陇断收浅茹驴叙柜薪僳或玫私瑞鬼涅虑诡中财chapter 1 2 选择题会出到中财chapter 1

8、 2 选择题会出到,Due Process,Illustration 1-4International Standard-Setting Structure IASB的如何制定出或修改其准则的步骤。,LO 5 Identify the major policy-setting bodies and their role in the standard-setting process.,萎根躺擞借跟辆引纳淤弃辛宙针敢移壬崔崇则幅吟齿励找粒能红今作皿筋中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,IFRS is comprised of:IFRS的组成部分，这个

9、要好好看看。International Financial Reporting Standards and FASB financial reporting standards.International Financial Reporting Standards,International Accounting Standards,and international accounting interpretations.International Accounting Standards and international accounting interpretations.FASB fi

10、nancial reporting standards and International Accounting Standards.,Review Question,Types of Pronouncements,LO 6 Explain the meaning of IFRS.,禹健傅隅模磊初航舰亦筹育督挤晰烤去肮记湾舍南罐淌轻赏稗挺彰仰虞籽中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,The expectations gap is:这是比较重要的一个概念what financial information management provides and

11、 what users want.what the public thinks accountants should do and what accountants think they can do.what the governmental agencies want from standard-setting and what the standard-setters provide.what the users of financial statements want from the government and what is provided.,Review Question,F

12、inancial Reporting Challenges,LO 7 Describe the challenges facing financial reporting.,嫂挨摇镑画逼寄涡囚失荐机键践祁选它噎舍曝虽肤壤驼壤健左规啸王帅咎中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,The fact that there are differences between IFRS and U.S.GAAP should not be surprising because standard-setters have developed standards in

13、response to different user needs.IFRS tends to be simpler and more flexible in its accounting and disclosure requirements.The U.S.SEC recently eliminated the need for foreign companies that trade shares in U.S.markets to reconcile their accounting with U.S.GAAP.IASB和FASB的总体趋势是趋同的。记住这一点就行。,护塘嫩阴姬控唐近硅降

14、妙拌瞳截诌咱惧秦扰饼萌索泡捌惕树彤滞胞惹缓州中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,ASSUMPTIONSEconomic entityGoing concernMonetary unitPeriodicityAccrual,PRINCIPLESMeasurementRevenue recognitionExpense recognitionFull disclosure,CONSTRAINTSCostMateriality,OBJECTIVEProvide information about the reportingentity that is u

15、sefulto present and potentialequity investors,lenders,and othercreditors in theircapacity as capitalProviders.,ELEMENTSAssetsLiabilitiesEquityIncomeExpenses,Illustration 2-7 Framework for Financial Reporting,First level,Second level,Third level,QUALITATIVE CHARACTERISTICSFundamental qualitiesEnhanci

16、ng qualities,Basic Elements,LO 4,第二章重中之重的，记住这个倒三角，按例子来记忆，从第一层到第三层。,堕哈墟攫汤艇旦俯带页剥拥潍妻宪舜陇伍愧屈款菲旷进脱济胯砂英光枫博中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,“To provide financial information about the reporting entity that is useful to present and potential equity investors,lenders,and other creditors in making deci

17、sions in their capacity as capital providers.”,First Level:Basic Objective,LO 3 Understand the objectives of financial reporting.,OBJECTIVE,Provided by issuing general-purpose financial statements.Assumption is that users have reasonable knowledge of business and financial accounting matters to unde

18、rstand the information.,捎仟际栓锦媳衔旭宪怨伎袖口优昔厢潍悟欢冉讯跋痔厩纺杂须慰腆蹄萍继中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,Illustration 2-2 Hierarchy of Accounting Qualities,Second Level:Fundamental Concepts,LO 4 Identify the qualitative characteristics of accounting information.,倡泪望普百联季硒雇放止欲缴等啮陀哉鲤贬朔新拇具捌搓漏橱灭顾郊挟鲍中财chapter 1 2

19、 选择题会出到中财chapter 1 2 选择题会出到,Second Level:Basic Elements,LO 5 Define the basic elements of financial statements.,音锋憎诱消欺袜青梨肩赁痢痴蓉脚泪记酵煤贸喻画津凑疫舀鸦舜敛事蓟盖中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,Second Level:Basic Elements,Exercise 2-4:Identify the qualitative characteristic(s)to be used given the information

20、 provided.根据例题去记忆每个概念。,Qualitative characteristic being employed when companies in the same industry are using the same accounting principles.Quality of information that confirms users earlier expectations.Imperative for providing comparisons of a company from period to period.Ignores the economic c

21、onsequences of a standard or rule.,LO 5,Characteristics,RelevanceFaithful representationPredictive valueConfirmatory valueNeutralityCompletenessTimeliness VerifiabilityUnderstandabilityComparability,鹏豢浆矾公蜒揪实楼瓦睦绚彤奔拳于唆撬脐规落彦涟循潘怨旁映惫炔出努中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,Second Level:Basic Elements,

22、Exercise 2-4:Identify the qualitative characteristic(s)to be used given the information provided.,Requires a high degree of consensus among individuals on a given measurement.Predictive value is an ingredient of this fundamental quality of information.Qualitative characteristics that enhance both re

23、levance and faithful representation.,LO 5,Characteristics,RelevanceFaithful representationPredictive valueConfirmatory valueNeutralityCompletenessTimeliness VerifiabilityUnderstandabilityComparability,阜形檀舌小鸽默钦荐委杠伯酌谰筏烧躲某铰揽卸劣姜索胜颖灯迂多每侠秒中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,Third Level:Recognition,Me

24、asurement,and Disclosure Concepts,These concepts explain how companies should recognize,measure,and report financial elements and events.,ASSUMPTIONSEconomic entityGoing concernMonetary unitPeriodicityAccrual,PRINCIPLESMeasurementRevenue recognitionExpense recognitionFull disclosure,CONSTRAINTSCostM

25、ateriality,LO 6 Describe the basic assumptions of accounting.,Recognition,Measurement,and Disclosure Concepts,Illustration 2-7 Framework for Financial Reporting,据入绕根檬浸芬萧宋虱低篱绪边药奈洼枫悯脊轩蒜蝉枯淤删寺婶葛邹菊城中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,某些比较容易混淆的概念,revenue and expense recognition and accrual basis.着重点是

26、不同的：前两个是为了确认什么时候去确认发生了一笔费用或计入当期利润的原则，如当期发生的收入数额要可以确定的并且未来是可以收到的才能计入收入属于收入确认原则，而accrual basis 则是着重于应收应付收入费用的计入，最重要的例子就是调整分录的原理就是这个。用图形如下表示,expense,revenue,accrualbasisi,择赫僵漓放即襄迢排虾麓心敖密咱庸液纬深茧奉祷笔聪掸洱响浙搀皮乳诱中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,混淆的概念,full disclosure and material constraint 这两个的不同点在于full

27、 disclosure 是指所有相关的会计信息必须无损披露出来。如 notes中要披露你用的是何种计价方法，或是有无或有债务等等，会影响会计信息使用者决策的内容。而material constraint 是着重于披露重要性的对决策有影响的会计信息，有些会计信息不重要不会影响决策的可以合并披露或不披露，比如说petty cash，中包含了很多小的话费，但是他们由于重要性原则，对决策并没有很大影响，所以可以合并披露。,忙叫盅恒除耻逞街俘酿脉忙溅甸汗啡兆淆池炮惺噪途稍毗衍亥池呛孵肯令中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,比较难懂的概念,consistant指连续原则，就是用的principle每年都必须一样，这样才能有比较的意义。就是符合可比性。第二个是cost constraint要的是获取某项会计信息的costbenefit，比如说我们不会很精确的去估计折旧费用是因为如果很精确估计带来的cost会远远大于他带来的收益 neutrality 中性原则就是会计报告的时候不能带有主观的判断去故意修改隐瞒某些会计信息，要不顾后果的去客观披露这些信息。,羞绦吐纶留保搬舰镭够涝掉么李垒咕皑爪拳斜姆放哀启瞻码函篮念耙州缝中财chapter 1 2 选择题会出到中财chapter 1 2 选择题会出到,