2021 ACCA SBR(P2)知识点总结文档.docxVIP

The financial reporting framework 1、财务报告的目的 Provide financial information about the entity that is useful to the existing or potential investors, lenders and other creditors in making decisions. 2、会计信息的质量特征 准则这么规定可以提升信息的相关性、如实表述性、可比性、可验证性、时效性、可理解性 等。 Information is relevant if it will impact decisions made by its users.(相关性：信息会影响使用者 的决策) For financial information to be faithfully presented, it must be complete, neutral and free from error. Information is more useful if it can be compared with information about other entities, or information about the same entity during different time period. Information is verifiable if different, knowledgeable and independent observers could reach consensus. Understandability means classifying, characterising, presenting information clearly and concisely. 3、判断的思维(三步走) ①Asset: A resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity. (裁员费不是资产，未体现控制) Liability: A present obligation arising from past events and from which future economic benefits will outflow . (因为现在生产污染环境而要支付的罚款是现时义务，而对以后生产流程的更 新不是现时义务) 确认额外的两个标准： ②It is probable that any future economic benefits can flow to the entity. ③The cost or value can be measured with reliability. (内部产生的品牌不可以确认为无形资产 (内部产生的品牌不可以确认为无形资产 因为 The cost cannot be distinguished from the cost of developing a business as a whole.) 4、资产负债表观 第一步：如实记录资产负债变化 第二步：衡量损益 5 5、收入和利得的区分-201809 Discuss whether the proceeds of the sale of the development project should be treated as revenue.(4 marks) 1,Gains arising from the sale of the development project should not be treated as revenue. 2,Revenue is related to daily activities, but there is no evidence that the company’s business model is to sell the development project. 3,On the other hand, the gain is not related to ordinary activities of the company. Therefore, the proceeds of the sale of the development project should be classified a