ACCAF8考試知識(shí)點(diǎn)-期后事項(xiàng)
Students of financial reporting and auditing papers will have to gain an understanding of how subsequent events (also known as ‘events after the reporting period’) affect the financial statements of an entity. This article will consider the financial reporting aspects concerning subsequent events using a case study type scenario, and will then discuss the auditing requirements that candidates of Paper F8, Audit and Assurance need to be aware of.
期后事項(xiàng)對(duì)企業(yè)的影響是財(cái)務(wù)報(bào)告及審計(jì)學(xué)員必須要了解的，本文就以一個(gè)案例來說明期后事項(xiàng)在財(cái)務(wù)報(bào)告中的作用以及F8這門課對(duì)期后事項(xiàng)的要求。
FINANCIAL REPORTING CONSIDERATIONS
In almost all circumstances, financial statements will not be finalised until a period of time has elapsed between the year-end date and the date on which the financial statements are (expected to be) issued. Therefore, regard has to be given to events that occur between the reporting date and the date on which the financial statements are (expected to be) authorised for issue.
在財(cái)務(wù)報(bào)告的報(bào)告日期(報(bào)告內(nèi)容所對(duì)應(yīng)期限)的結(jié)束日與報(bào)告制作完成并正式發(fā)布的日期之間所發(fā)生的事項(xiàng)也要被關(guān)注。
IAS 10, Events After the Reporting Period stipulates the accounting and disclosure requirements concerning transactions and events that occur between the reporting date and the (expected) date of approval of the financial statements. Among other things, IAS 10 determines when an event that occurs after the reporting date will result in the financial statements being adjusted, or where such events merely require disclosure within the financial statements. Such events are referred to in IAS 10 as ‘a(chǎn)djusting’ or ‘non-adjusting’ events.
Students who have studied Paper F3, Financial Accounting will have come across such terminology and it is imperative that they can differentiate between an adjusting and a non-adjusting event. IAS 10 prescribes the definitions of such events as follows:
IAS 10 中做了關(guān)于報(bào)表期后事項(xiàng)的會(huì)計(jì)處理和披露要求，對(duì)于能夠影響財(cái)務(wù)報(bào)表的期后事項(xiàng)做了定義，并將這些事項(xiàng)分為了“調(diào)整事項(xiàng)”和“非調(diào)整事項(xiàng)”，具體定義如下：
Adjusting event(調(diào)整事項(xiàng))
An event after the reporting period that provides further evidence of conditions that existed at the end of the reporting period, including an event that indicates that the going concern assumption in relation to the whole or part of the enterprise is not appropriate.
在報(bào)告日期之后能為報(bào)告日期結(jié)束日的情況提供進(jìn)一步證明的事情，包含那些能夠證明整個(gè)公司或其中一部分的持續(xù)經(jīng)營(yíng)假設(shè)不再適用的事情。
Non-adjusting event(非調(diào)整事項(xiàng))
An event after the reporting period that is indicative of a condition that arose after the end of the reporting period.
非調(diào)整事項(xiàng)表示某種情形是發(fā)生在報(bào)告日期之后的事情。
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