備考復(fù)習(xí)階段22年09月sbr知識點串講二

SBR2022年9JennyWebinarWebinarGoodwill&Associate&JointStepacquisition&StatementofcashForeignEthicalCurrentDefinitionofcontrol背AninvestorcontrolsaninvesteeifandonlyifithasallofthePowerovertheExposureto,orrightsto,variablereturnsfromitsinvolvementwiththeTheabilitytouseitspowerovertheinvesteetoaffecttheamountoftheinvestor’sPowercanbeobtaineddirectlyfromownershipofthemajorityofvotingrightsorcanbederivedotherrights,suchVotingRightstoappoint,reassignorremovekey nelwhocandirecttherelevantRightstoappointorremoveanotherentitythatdirectstherelevantRightstodirecttheinvesteetoenterinto,orvetochangesto,transactionsforthebenefitoftheOtherrights,suchasthosespecifiedinamanagementDefinitionofcontrol背?SubstantiveSubstantiverightsarerightsthataninvestorhasthepracticalabilitytoexercise.Usuallysuchrightsmustbecurrentlyexercisablesothattheentityisinapositiondirecttherelevantactivitiesoftheentity.Howeversometimesrightsmightsubstantive,eventhoughtheyarenotcurrently?ProtectiveProtectiverightsrelatetofundamentalchangestotheactivitiesofaninvesteeorapplyinexceptionalcircumstances.However,notallrightsthatapplyinexceptionalcircumstancesorarecontingentoneventsareprotective.Definitionofabusiness背Businesscombination:Atransactionorothereventinwhichanacquirerobtainscontrolofoneormorebusiness.Therefore,iftheassetsacquiredarenotabusiness,thetransactionshouldbeaccountedforasthepurchaseofanasset.Business:Anintegratedsetofactivitiesandassetsthatiscapableorbeingconductedandmanagedtoprovideareturnintheformofdividends,lowercosts,orothereconomicbenefitsdirectlytoinvestorsorotherowners,membersorparticipants.2Definitionofabusiness背ThethreeelementsofabusinessaredefinedasInputsareeconomicresourcesthatcancreateoutputsonceprocessesareappliedtothem.include ntandequipment,intangibleassets,rawmaterials,andProcessesare‘a(chǎn)nysystem,standard,protocol,conventionorrulethatwhenappliedtoaninputorinputs,createsoutputsorhastheabilitytocontributetothecreationofoutputs’.Processesarenormallyed.However,employeeknowledgeandexperienceinfollowingrulesandconventionscanalsoconstituteaOutputsresultfrominputsandtheprocessesappliedtoinputs.Outputsincludegoods,servicesande.Thedefinitionofabusinessisimportant.Ifanacquiredgroupofassetsandliabilitiesmeetsthedefinitionofabusiness,thetransactionisabusinesscombinationandisaccountedforunderIFRS3.ifnot,thenitisanassetacquisitionandisaccountedforassuch.Definitionofabusiness背ConcentrationTheBoardareawarethatthedefinitionofabusinesscanbedifficultandjudgementaltoapply.Assuch,thereisanoptionalconcentrationtestthatpreparersoffinancialstatementscanusetoassesswhetheranacquiredsetofassetsisnotabusiness.Theconcentrationtestismet(i.etheacquiredassetsarenotabusiness)ifsubstantiallyallofthefairvalueofthetotalassetsacquiredisconcentratedinasingleidentifiableassetorgroupofsimilaridentifiableassets.Iftheconcentrationtestisnotmet,orifthetestisnotapplied,amoredetailedassessmentoffactsandcircumstancesisrequiredtoascertainifabusinesshasbeenTheacquisitionIdentifytheacquirer重點集中在是否有DeterminetheacquisitionthedateatwhichgoodwillmustbefromwhichtheesandexpensesoftheacquireewillbeRecogniseandmeasuretheidentifiableassetsacquired,liabilitiesassumedandnon-controllinginterestintheacquiree.RecogniseandmeasureCr.DeferredtaxDr.DeferredtaxCr.DeferredtaxDr.DeferredtaxCr.IftheisvaluedatacquisitionusingFVmethod,thengoodwillattributabletoboththeacquirerandtheNCIwill=S’sharenumber*NCI%*S’shareprice=S’sharenumber*NCI%*S’shareprice@Goodwill–fullgoodwill-Underthefullmethod,goodwillbelongstobothParentandAllocationofimpairmentFirstly,reducethecarryingamountofanySecondlyreducethecarryingamountsoftheotherassetsonpro-ratabasis3.Goodwill–partialIftheNCIisvaluedatacquisitionusingproportionmethod,thenonlytheacquirer`sgoodwillwillbecalculated.isknownasthe‘Partial==FVofidentifiablenetassetofSatAD*3.Goodwill–partialgoodwill-Underthepartialmethod,goodwillonlybelongstoGrossGrossAllocationofimpairment-Firstly,reducethecarryingamountofany-Secondlyreducethecarryingamountsoftheotherassetsonpro-4.Associate–SignificantSignificantinfluenceispowertoparticipateinthefinancialandoperating decisionsoftheinvesteebutisnotcontrolorjointcontrolofthosepolicies定義Whereanentityholds20%ormoreofthevotingpoweronaninvestee,itwillbepresumedthehassignificantinfluenceunlessitcanbeclearlydemonstratedthatthisisnottheIftheholdingislessthan20%,theexistenceofsignificantinfluencebyaninvestorisusuallyevidencedoneormoreofthefollowingRepresentationontheboardofdirectorsor erningbodyofthe-Participationinthe -makingprocess,includingparticipationindecisionsaboutdividendsorotherMaterialtransactionsbetweentheinvestorandtheInterchangeof ProvisionofessentialtechnicalPotentialvotingDrInvestmentinCr4.IAS28DrInvestmentinCr1/CostofA2/Shareofpost-acquisitionRE(andotherreserves)ofDrInvestmentinDrInvestmentinCrShareofprofitofDrCrInvestmentin3/ApaidDrShareofprofitofCrInvestmentinDrShareofprofitofCrInvestmentin5/TransactionbetweenAssociate–Equitymethod–tradingbetweenP→A(“Downstream"DrCostofsales-CrInvestmentin

URP*Dr.Shareofprofitof URP*IFRS11JointJointarrangementisanarrangementofwhichtwoormorepartieshavejointJointcontrolisthecontractuallyagreedsharingofcontrolofanarrangement,whichexistsonlydecisionsabouttherelevantactivitiesrequiretheunanimousconsentofthepartiessharingUnanimousconsentmeansthatanypartywithjointcontrolofthearrangementcanpreventanyoftheotherpartiesfrommakingunila ldecisions(abouttherelevantactivities)withoutitsconsent.AjointarrangementhasthefollowingThepartiesareboundbyacontractualarrangement,Thecontractualarrangementgivestwoormoreofthosepartiesjointcontrolofthe5.IFRS11Jointarrangement–JOvs2、沒有control的話，判斷一下是否屬于jointcontrol，有沒有unanimousconsent，有的話則是3、不是jointcontrol的話，再去判斷是否存在significantinfluence一般默認持股比例在2050%之間，6.Step6.Step7.Step7.Step①方法一7.Step8.Statementofcashflows–FinancingProceedsfromissueofxProceedsfrom/paymentoflong-termx/Dividendpaid*(toownersofparentandPaymentsofleaseNetcashflowfromfinancing8.Statementofcashflows–InvestingPurchasePurchaseofnon-currentProceedsfromsaleofnon-currentxBuy/sellinvestment(buyasubsidiary/associateInterestxDividendxernmentgrantxNetcashflowfromfinancingOpeningbalance-xAdjustment-transferfromxAdjustment-RevaluationClosingx8.Statementofcashflows–Operating④Cashpaidfrom③workingcapitalnon-cashe減non-cashexpense加8.StatementofcashflowsOperatingProfitbeforetaxx1IAS減掉interestenon-cash2IFRS3IASAdd:IncreaseinAdd:Interestexpense/financecost/forexAdd/(less):Loss/(gain)ondisposalofAdd/(less):Shareofprofit/lossofLess:Investe(interest/dividendernmentgrantsOperatingprofitsbeforeworkingcapitalxAdd/(less):Decrease/increaseinAdd/(less):Decrease/increaseintradeAdd/(less):Increase/decreaseintradeCashgeneratedfromxLess:InterestNetcashflowsfromoperatingxStatementofcashflows–Themethodofpreparationisthesameasforthe statementbutadditionalcashmaydividendspaidtothenon-controllingdividendsreceivedfromassociatesandjointcashconsequencesoftheacquisitionordisposalofsubsidiaries,e.g.cashflowsonacquisitionordisposalofsubsidiaries,theeffectofassetsandliabilitiesofsubsidiariesacquiredordisposedofonthecalculationofworkingcapitaladjustmentandcashflows,impairmentlossesongoodwillTheThecashflowsarisingontheacquisitionordisposalasaninvestingactivityareshownsepara Disposalproceedsarereportednetofthesubsidiary'scashbalanceatthedisposaldate(cash“l(fā)ost”);Paymentstoacquireasubsidiaryarereportednetofthesubsidiary'scashbalanceattheacquisitiondate(cash“gained”).Foreign?考 能性貨幣確FirstAnentityconsidersthefollowingfactorsindeterminingitsfunctional-TheThatmainlyinfluencessalespricesforgoodsandservicesOfthecountrywhosecompetitive sandregulationsmainlydeterminethesalespricesofitsandThecurrencythatmainlyinfluenceslabor,materialandothercostsofprovidinggoodsorSecondThecurrencyinwhichfundsfromfinancingactivitiesareThecurrencyinwhichreceiptsfromoperatingactivitiesareusually9.Foreign 日當(dāng)天Aforeigncurrencytransactionshouldberecordedinitiallyattherateofexchangeatthedateofthetransaction(useofaveragesispermittediftheyareareasonableapproximationofactual).后續(xù)計量resated@closingNotrestated(shouldbereportedusingtheexchangerateatthedateoftheNon-monetaryitemscarriedatfairNewfairvalue*rate@thefairvaluewas9.Foreign?考點三