Presentation of Financial Statements参考.ppt

Purpose To prescribe the basis for presentation of general-purpose financial statements, in order to ensure comparability. General-purpose financial statements are those which are not tailored to meet specific information needs of users. Concepts applied Accruals effects of transactions and events are recognised when they occur, not when cash is received or paid for them. Going concern Consistency of presentation Materiality and aggregation Offsetting Comparative information A complete set of financial statements A statement of financial position Either A statement of comprehensive income, or An income statement plus a statement showing other comprehensive income A statement of changes in equity A statement of cash flows Accounting policy and explanatory notes Relationship SCI (IS + a statement) : Profit or loss, OCI - SOCIE: Components of equity - SFP Content and Form Identification of financial statements 表头 Name of the reporting enterprise Whether an individual enterprise or a group of enterprises is covered Reporting date or period Reporting currency Level of precision used in the presentation of figures SFP-Assets Current assets is expected to be realised in, or is held for sale or consumption in, the normal course of the enterprise’s operating cycle; or is held primarily for trading purposes or for the short-term and expected to be realised within 12 months of the reporting date; or is cash or cash equivalent asset which is not restricted in its use. Non-current assets Tangible assets come before intangible Current assets Generally listed in their order of increasing liquidity Disclosure in the notes Detail of movements during the year on tangible asset (IAS 16) and intangible assets (IAS 38) Liabilities Current liabilities is expected to be settled in the normal course of the enterprise’s operating cycle; or is held primarily for trading purposes; or is due to be settled within 12 months of the balance sheet date. Non-current liabilities should be s