CFA一级会计笔记2.docxVIP

会计笔记2使用reconciliation statement表述不同会计标准。Characteristics: Transparent, comprehensive, consistentBarriers: valuation, standard setting, measurement二、Understanding Income Statement1. income statementRevenue-expense=net incomeIASB，IFRSGAAP，FASB可作为other comprehensive income与statement of comprehensive income一起报，或分别报规定一样，但公司可以选择在statement of shareholders’ equity报告comprehensive incomeGain and loss：可能是经营活动产生，也可能不是，如变卖设备，sales price-book value。Noncontrolling interest, minority interest.Gross profit. 毛利，总利润- operating profit- (interest expense) income before tax- (provision for income taxes) income from continuing operations- (earnings from discontinued operations, net of tax) net incomeIASB，IFRSGAAP，FASB不允许separate from operating result the income statementReport separately in the income statement, 显示税后数据，列在continued operations的后面；2.收入的确认：IASB，IFRSGAAP，FASBGoods：风险与利益转移，无继续控制管理，可计量，有可能的economic benefit，成本可计量Service：可计量，有可能的economic benefit，完成进度可度量，发生的和完成的成本可计量Long-term 合同：当结果可以reliably 估计，使用percentage-completion（更激进主观），相应的确认费用和profit；当结果不可估计，按发生成本确认收入，profit到完成时确认。If loss expected，立即确认易货交易Barter:按没有关联的其他类型的非易货交易fair valueGood and service：Arrangement between买家和卖家，商品已发出或服务已render，价格可以确定，卖家reasonably sure可以收到钱。Long-term 合同：当结果可以reliably 估计，使用percentage-completion，相应的确认费用和profit；当结果不可估计，收入，费用，profit都到完成时确认completed-contract method。If loss expected，立即确认Installment Sales, Cost recovery method. 2016 and 2016 are applied to the recovery of costs, 2017 will report 200 of profit.易货交易Barter:当有历史经验时，以fair value公允价值；否则按换出资产的carry value确认，储存价值分期销售：1)确定可收，一般方法，2）无法估计，installment method收到时才确认。3）highly uncertainty，recovery method，收到的超过成本才确认。Gross revenue reporting 总收入报告 net revenue reporting 净收入报告3.费用的确认Matching 原则，与产生收入的对应。此外，period cost期间费用as administrative cost1）inventory expense recognition：FIFO和weighted average GAAP和IFRS都认可，LIFO，GAAP认可，IFSB不允许。2）depreciation expense recognition：Straight-line depreciation=(cost-residual value) /useful lifeaccelerated depreciation（有些资产在早期产生benefit多），DDB（d