講義sbr自主學(xué)習(xí)階段電子

ProvisionsDefinitionProvision(IASAprovisionisaliability timingorRecognitionAprovisionisrecognisedanentityhasresultofapast

(legalorconstructive)asitis thatanoutflowofresourcesembodyingeconomicbenefitswillberequiredtosettletheobligation,andacanbemadeoftheamountoftheMeasurementofprovisionsGeneralTheamountrecognisedisthebestestimateoftheexpenditurerequiredtosettlethepresentobligationattheendofthereportingperiod.AllowingforWheretheprovisionbeingmeasuredinvolvesalargepopulationofitems-useexpectedvalues.Wheretheprovisioninvolvesasingleitem,suchastheeoflegalcase,provisionis forthe Ex-warrantyHermionehassold100,000machinesthatarecoveredbyasatthereportingdate.IfamachinedevelopsamajorfaultthentheaveragecosttoHermioneofrepairingitis$100.IfamachinedevelopsaminorfaultthentheaveragecosttoHermioneofrepairingitis$30.Itisbelievedthat6%ofthemachinesunderwarrantywilldevelopmajorfaultsandthat8%willdevelopminorfaults.Thetimevalueofmoneycanbeignored.Theprovisionbeingmeasuredinvolvesalargepopulationofitems,soanexpectedvaluemustbecalculated:(100,000x6%x$l00)+(100,000x8%x$30)=Hermionewasinformedthatitwasbeingsuedbyanemployeeinrespectofawork ceaccidentthattook ceinOctober20X4.LegaladvisorsadvisethatHermioneiscertaintolosethecase.Theyhaveprovidedthefollowinginformation:Estimatedpay-$1$2

Probabilityofpaymentoccurring$3 MeasurementofprovisionsDiscountingofWherethetimevalueofmoneyismaterial,theprovisionisdiscounted.Thediscountrateshould:beapre-tax yreflecttheriskassociatedwiththecashMeasurementofprovisionsRecognisinganassetwhencreatingaAnassetcanonlyberecognisedwherethepresentobligationrecognisedasaprovisiongivesaccesstofutureeconomicbenefits(e.g.missioningcostscouldbeanIAS16componentofcost).Theunwindingofthediscountisrecognisedinprofitorloss.ContingentliabilitiesDefinitionContingentliability(IASAcontingentliabilityisaobligationarisingfrompasteventswhoseexistencewillbeconfirmedonlybytheoccurrenceofoneormoreuncertainfutureeventsnotwhollywithinthecontroloftheentity;athatarisesfrompasteventsbutisnotrecognisedbecause:itisnotprobablethatanoutflowofeconomicbenefitwillberequiredtosettletheobligation;ortheamountoftheobligationwithsufficientreliability.ContingentassetsDefinitionContingentasset(IASAcontingentassetisapossibleassetthatarisesfrompasteventsandwhoseexistencewillbeconfirmedbytheoccurrenceofoneormoreuncertainfutureeventsnotwhollywithintheentity'scontrol.Treatmentwhereaninflowofeconomicbenefitsisprobable.whereaninflowofeconomicbenefits對預(yù)期可獲得補(bǔ)償?shù)奶嶳eimbursementsSomeoralloftheexpenditureneededtosettleaprovisionmaybeexpectedtobeIfso,theshouldberecognisedonlywhenitisthatreimbursementwillbereceivediftheentitysettlestheobligation.Thereimbursementshouldbetreatedas,andtheamountrecognisedshouldnotbegreaterthantheprovisionitself.,Theprovisionandtheamountrecognisedforreimbursementmaybenettedoffinprofitor

意抵銷的原則，其不能作為預(yù)計負(fù)債事故等情況時，企業(yè)通常可從公司獲得合理的賠償；在某些索賠中，企業(yè)可對索賠人或第另行提出賠償要求；在擔(dān)保業(yè)務(wù)中，企業(yè)在履行擔(dān)保義務(wù)的同時，通常可向被擔(dān)保企業(yè)提出追償要求。為1000000元的負(fù)債（假定系賠償支出）；同時，公司因該或有事項(xiàng)，基本確定可從甲獲得400000元的賠償。本例中，乙應(yīng)分別確認(rèn)一項(xiàng)金額為1000000元的負(fù)債和一項(xiàng)金額為400000元的資產(chǎn)，而不能只確認(rèn)一項(xiàng)金額為600000元（1000000-400000）的負(fù)債。同時，公司所確認(rèn)的補(bǔ)償金額400000元過所確認(rèn)的負(fù)債的賬面價值1000000元。

10001000400400SpecifictypesofprovisionFutureoperatinglossesIAS37saysthatprovisionsshouldberecognisedforfutureoperatinglossesbecause:pTheyrelatetofuture,ratherthanpast,pTheloss-makingbusinesscouldbeclosedandthelossesavoidedmeaningthatthereisnoobligationtomakethelossesAnexpectationoffutureoperatinglossesisanindicationthatassetsmaybeimpaired.AnimpairmentreviewshouldbeconductedinaccordancewithIAS36ImpairmentofAssetsOnerouscontractsIAS37,paraIAS37definesanonerouscontractasoneinwhichtheofmeetingthecontractexceedtheeconomicbenefitsexpectedtobereceivedunderit

Ifanentityhasanonerouscontract,aprovisionshouldberecognisedforthepresentobligationunderthecontract.Theprovisionismeasuredatthe

合同的即履行該合pthecostpthecostofany

thecontract,oritand

Somemayhavebeenboughtspecificallyforuseinfulfilingtheonerouscontract.Theseshouldbereviewedforimpairmentbeforeanyseparateprovisionismadeforthecontractitself.

2012選題產(chǎn)品，合同價格（不含額）為500萬元，如甲公司違RestructuringAconstructiveobligationtorestructurearisesonlywhenanhashasraised

nfortherestructuring;inthoseaffectedthatitcarryouttherestructuringbystartingtoimplementthat norannouncingitsmainfeatures byit.Arestructuringprovisionincludesonlythedirectarisingfromtherestructuring,whicharethosethatarenecessarilyentailedbytherestructuring;notassociatedwiththeongoingactivitiesoftheTrailer(06/13 Trailerhasannouncedtwomajorrestructuringns.Thefirstnistoreduceitscapacitybytheclosureofsomeofitssmallerfactories,whichhavealreadybeenidentified.Thiswillleadtotheredundancyof500employees,whohaveallindividuallybeenselectedandcommunicatedwith.Thecostsofthisnare$9millioninredundancycosts,$4millioninretrainingcostsand$5millioninleaseterminationcosts.Thesecondnistore-organisethefinanceandinformationtechnologydepartmentoveraone-yearperiodbutitdoesnotcommencefortwoyears.Thenresultsin20%offinancestafflosingtheirjobsduringtherestructuring.Thecostsofthisnare$10millioninredundancycosts,$6millioninretrainingcostsand$7millioninequipmentleaseterminationcosts.Noentrieshavebeenmadeinthefinancialstatementsfortheabovens.IAS1EventsafterthereportingperiodSummarydiagram

Transactionce

FSauthorisedforissuehereprovideevidenceofconditionsthatexistedtheendofthereporting

indicativeofconditionsthataroseaftertheendofthereportingperiodGoingconcern Nogoingconcern-

discloseifmaterialuncertainty最可靠的估計的售價為基礎(chǔ)并考慮持有存貨的貨售價發(fā)生波動的，確鑿表明其20萬元/噸。該丙生加工費(fèi)等相關(guān)費(fèi)用共計2.6萬元/件；當(dāng)日，乙原材料的市19.6萬元/噸，丙產(chǎn)成品的價格為21.7萬元/件，甲公司在2×16備是（） 本=200×20+2.6×200=4520（萬元），丙產(chǎn)成品的成240-2.6×200=3720（萬元），甲公司持有的乙原材料應(yīng)計提的存貨跌價準(zhǔn)備=200×20-3720=280（萬2018/12Q3a)Fillisacoalmining andsellsitscoalonthespotandfuturesmarkets.Onthespotmarket,thecommodityistradedforimmediatedeliveryand,ontheforwardmarket,thecommodityistradedforfuturedelivery.Theinventoryisdividedintodifferentgradesofcoal.Oneofthecategoriesincludedininventoriesat30November20X6iscoalwithalowcarboncontentwhichisofalowquality.Fillwillnotprocessthislowqualitycoaluntilallofothercoalhasbeenextractedfromthemine,whichislikelytobeinthreeyears’time.Basedonmarketinformation,Fillhascalculatedthatthethree-yearforecastpriceofcoalwillbe20%lowerthanthecurrentspotprice.QuestionsThedirectorsofFillwouldlikeadviceontwowhether affects;valuation;howtocalculatethenetrealisablevalueofthecoalinventory,includingthelowqualitycoal.(7AnswersTheFrameworkacknowledgesavarietyofincludinghistoricalcost,currentcost,netrealisablevalue(NRV)andpresentvalue.ItreferstoNRVasasettlementvaluewhichwillbedeterminedbyafuturetransaction.ThusinordertodetermineNRV,thedirectorswouldneedtorefertoforthedefinitionandEventsaftertheReportingDate.ThedirectorsshouldconsideranyadjustingeventswhichprovideevidenceofconditionswhichexistetheendofthereportingperiodinordertodetermineNRVIAS2definesNRVastheestimatedsellingpriceintheordinarycourseofbusinesslessthecostsofcompletionandcostsofsale.Inthiscase,theNRVwillbedeterminedonthebasisofconditionswhichexistedthedateofthestatementoffinancialposition.IFRS13FairValueMeasurementdoesnotapplytoIAS2asregardsNRVeventhoughthemeasurementmethodisveryAnyfuturepricemovementswillbeconsiderediftheyprovideinformationabouttheconditionsatthedateofthestatementoffinancialpositionbutnormallythesemovementswouldreflectchangesinthemarketconditionsthatdateandthereforewouldnotaffectthecalculationofNRV.TheNRVwillbebaseduponthemostreliableestimateoftheamountswhichwillberealisedforthecoal.Theyear-endspotpricewillprovidegoodevidenceoftherealisablevalueoftheinventoriesandwherethehasanexecutorycontracttosellcoalatafuturedate,thentheuseoftheforwardcontractpricemaybeappropriate.However,ifthecontractisnotexecutorybutisafinancialinstrumentunderIFRS9FinancialInstrumentsoranonerouscontractrecognisedasaprovisionunderIAS37Provisions,ContingentLiabilitiesandContingentAssets,itisunlikelytobeusedtocalculateNRVAnswersFillshouldcalculatetheNRVofthelowca