2015ACCA公司报告练习1

来源: 高顿网校 2015-04-28

IAS 1 (revised) Presentation of financial statements

- Dividend cannot be shown in profit or loss (income statement). Dividends must be presented on the face of the statement of changes in equity or in the notes

- Statement of changes in equity for owner changes in equity. Non-owner changes in equity. Non-owner changes must be shown in the statement of comprehensive income.

- Revaluation gains must be shown the other comprehensive income

IAS 8 (revised) Accounting policies, changes in accounting estimates and errors

Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting financial statements.

IFRS 8 Operating segments (replaced IAS 14 Segment reporting)

IFRS 8 is a disclosure standard:

- Segment reporting is necessary for a better understanding and assessment of:

. past performance

. risks and returnswww.Examw.com

. informed judgements

- IFRS 8 adopts the managerial approach to identifying segments.

- The standard gives guidance on how segment should be identified and what information should be disclosed for each

It also sets out requirements for related disclosures about products and services, geographical areas and major customers.

IAS 33 Earnings per share

Earnings per share is a measure of the amount of profits earned by a company for each ordinary share. Earnings are profits after tax and preferred dividends

Ordinary share: an equity instrument that is subordinate to all other classes of equity instruments.

Basic EPS: is calculated by dividing the net profit or loss for the period attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period.

Basic EPS = Net profit/(loss) attributable to ordinary shareholders /

Weighted average no. of ordinary shares outstanding

Effect on basic EPS OF changes in capital structure:

- new issues/buy backs,

- capitalization/bonus issue, share split/reverse share split,

- rights issue

Right issue:

To arrive at figures for EPS when a rights issue is made, first calculate the theoretical ex-rights price. This is a weighted average value per share.

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ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点,根据学习计划推进学习进度
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70%的人正在学习该课程ACCA网课全科卡(8.2折)
为零基础刚开始学习ACCA的学员特别定制
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acca备考 热门问题解答
acca考试怎么搭配科目?

建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

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Sdanvi

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