注意!美国cpa考试知识点之Balance Sheet and Disclosures
发布时间:2020-08-15
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Sheet and Disclosures的知识点,想要了解的小伙伴赶紧来围观吧。
Balance Sheet and Disclosures
Overview
B/S:Asset=Liability+Equity(F1-40)
Asset/Liability内部分类要求是区分:Current 与Noncurrent item.
Asset方面防止将NCA划分为CA(FAR+AUD)
Liability方面防止将CL划分为NCL(FAR+AUD)
考点:DTA(Deferred Tax Asset)与DTL(Deferred Tax Liability)的流动性与非流动性分;L下的refinance安排,如何使CL变为NCL
Equity方面:5+1构成。注意RE+AOCI为企业自行产生,C/S+APIC为所有者投入
F/S 附注分为四大必要部分
Summary
of Significant Accounting Policies
Related
Party Disclosure
Disclosure
of Risks and Uncertainties
Remaining
Notes to the F/S
考点:Are
accompanying notes an integral part of these F/S?
Summary
of Significant Accounting Policies
“Summary of
significant Accounting policies”+“Organization and principal activities”,通常是报表附注中的头两条
重要会计政策除F1-41中所列举的,还包括以下较重要部分:Recently issued accounting pronouncements,Business
combination,Fair value,Significant
risks and uncertainties,Impairment,Good will,Noncontrolling interest
重要会计政策注释重在定性
Related
Party Disclosures
-Principal
owners are related party in GAAP but not in IFRS
-Key
management compensation arrangements do not require disclosure in GAAP. But do
required disclose for public company in US or IFRS
Disclosure
of Risks and Uncertainties
-Vulnerability
due to certain concentrations(customer,supplier,market,particular
products)
Remaining
Notes to the Financial Statement
-All
other information relevant to decision makers
-Contingency
losses
-Contractual
obligations
-Post-balance
sheet disclosures
FAR F1-
5 Interim Financial Reporting
Not
required,but there are guidance.
Interim
financial report should adopt the accounting principles that were used in the
most recent annual report.
Matching
of revenues and expenses by quarter
Only
interim reporting,timeliness over reliability
Integral
part of annual F/S
Income
tax
-Rate
– estimated effective tax rate of full year
-Expense
– catch up
Others(self study)
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