自主學(xué)習(xí)階段1知識(shí)精講1parta看另一個(gè)即可a3ias

IAS37Provisions,LiabilitiesandContingent1Aprovisionisaliabilityofuncertaintimingor2Aprovisionisrecognisedanentityhasapresentobligation(legalorconstructive)asaresultofapastevent,itisprobablethatanoutflowofresourcesembodyingeconomicbenefitswillberequiredtosettletheobligation,andareliableestimatecanbemadeoftheamountoftheExPilotpaper2Q2Gustosoisapubliclimited whichproducesarangeofluxuryItalianfoodproducts.ThedirectorsofGustosoreceiveacashbonuseachyearifreportedprofitsfortheperiodexceedapre-determinedtarget.Gustosohasperformedinexcessoftargetsintheyearended31December20X7.Forecastsfor20X8are,however,pessimisticduetoeconomicuncertaintyandstagnantnationwidewagegrowth.Theaccountantnoticedthattheprovisionsbalanceasat31December20X7issignificantlyhigherthanintheprioryear.Shemadeenquiriesofthefinancedirector,whoex inedthattheincreasewasduetosubstantialchangesinfoodsafetyandhygienelawswhicheeffectiveduring20X8.Asaresult,Gustosomustretrainalargeproportionofitswork .Thisretraininghasyettooccur,soaprovisionhasbeenrecognisedfortheestimatedcostof$2million.Thefinancedirectorthentoldtheaccountantthatsuchenquirieswereawasteoftimeandwouldnotbelookedatfavourablywhendecidingonherfuturepayrisesandbonuses.IAS37Provisions,ContingentLiabilitiesandContingentAssetsstatesthataprovisionshouldonlyberecognisedif:thereisapresentobligationfromapastanoutflowofeconomicresourcesisprobable,theobligationcanbemeasuredNoprovisionshouldberecognisedbecauseGustosodoesnothaveanobligationtoincurthetrainingcosts.TheexpenditurecouldbeavoidedbychangingthenatureofGustoso’soperationsandsoithasnopresentobligationforthefutureexpenditure.Theprovisionshouldbederecognised.Thiswillreduceliabilitiesby$2millionandincreaseprofitsbythesameamount.3MeasurementofGeneralTheamountrecognisedisthebestestimateoftheexpenditurerequiredtosettlethepresentobligationattheendofthereportingperiod.AllowingforWheretheprovisionbeingmeasuredinvolvesalargepopulationofitems-useexpectedvalues.Wheretheprovisioninvolvesasingleitem,suchastheeofalegalcase,provisionismadeinfullforthemostlikelye.Illustration-FR-ExpectedHermionehassold100,000machinesthatarecoveredbyawarrantyagreementasatthereportingdate.IfamachinedevelopsamajorfaultthentheaveragecosttoHermioneofrepairingitis$100.IfamachinedevelopsaminorfaultthentheaveragecosttoHermioneofrepairingitis$30.Itisbelievedthat6%ofthemachinesunderwarrantywilldevelopmajorfaultsandthat8%willdevelopminorfaults.Thetimevalueofmoneycanbeignored.Theprovisionbeingmeasuredinvolvesalargepopulationofitems,soanexpectedvaluemustbecalculated:(100,000x6%x$l00)+(100,000x8%x$30)=Illustration-FR-mostlikelyHermionewasinformedthatitwasbeingsuedbyanemployeeinrespectofawork ceaccidentthattook ceinOctober20X4.LegaladvisorsadvisethatHermioneiscertaintolosethecase.Theyhaveprovidedthefollowinginformation:Estimatedpay- Probabilityofpayment$1 $2 $3 DiscountingofWherethetimevalueofmoneyismaterial,theprovisionisdiscounted.Thediscountrateshould:beapre-tax yreflecttheriskassociatedwiththecashRecognisinganassetwhencreatingaAnassetcanonlyberecognisedwherethepresentobligationrecognisedasaprovisiongivesaccesstofutureeconomicbenefits(e.g.missioningcostscouldbeanIAS16componentofcost).TheunwindingofthediscountisrecognisedinprofitorContingentliabilitiesAcontingentliabilityisapossibleobligationarisingfrompasteventswhoseexistencewillbeconfirmedonlybytheoccurrenceofoneormoreuncertainfutureeventsnotwhollywithinthecontroloftheentity;orapresentobligationthatarisesfrompasteventsbutisnotrecognisedbecause:itisnotprobablethatanoutflowofeconomicbenefitwillberequiredtosettletheobligation;ortheamountoftheobligationcannotbemeasuredwithsufficientreliability.ContingentAcontingentassetisapossibleassetthatarisesfrompasteventsandwhoseexistencewillbeconfirmedbytheoccurrenceofoneormoreuncertainfutureeventsnotwhollywithintheentity'sDisclosewhereaninflowofeconomicbenefitsisRecognisewhereaninflowofeconomicbenefitsVirtuallySomeoralloftheexpenditureneededtosettleaprovisionmaybeexpectedtoberecoveredfromathirdparty.Ifso,thereimbursementshouldberecognisedonlywhenitisvirtuallycertainthatreimbursementwillbereceivediftheentitysettlestheobligation.Thereimbursementshouldbetreatedasaseparateasset,andtheamountrecognisedshouldnotbegreaterthantheprovisionitself.Theprovisionandtheamountrecognisedforreimbursementmaybenettedoffinprofitor

預(yù)期由第補(bǔ)償?shù)?，補(bǔ)償金額只有在事故等情況時(shí)，企業(yè)通?？蓮墓精@得合理的賠償；在某些索賠中，企業(yè)可對(duì)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(shí)，通?？上虮粨?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(shí)，公司因該或有 獲得400000元的賠償。 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(shí)，公司所確認(rèn)的補(bǔ)償金額400000元過(guò)所確認(rèn)的負(fù)債的賬面價(jià)值1000000元。

10001000400400Specifictypesof1FutureoperatingIAS37saysthatprovisionsshouldnotberecognisedforfutureoperatinglossesbecause:Theyrelatetofuture,ratherthanpast,Theloss-makingbusinesscouldbeclosedandthelossesavoidedmeaningthatthereisnoobligationtomakethelossesAnexpectationoffutureoperatinglossesisanindicationthatassetsmaybeimpaired.AnimpairmentreviewshouldbeconductedinaccordancewithIAS36ImpairmentofAssets2OnerousIAS37:para.Executorycontractsarecontractsunderwhichneitherpartyhasperformedanyofitsobligationsorbothpartieshavepartiallyperformedtheirobligationstoanequalextent.Executorycontractsarenotinitiallyrecognisedinthefinancialstatementsunlesstheyareonerous,inwhichcaseaprovisionisrequired.IAS37,paraIAS37definesanonerouscontractasoneinwhichtheunavoidablecostsofmeetingthecontractexceedtheeconomicbenefitsexpectedtobereceivedunderit

Ifanentityhasanonerouscontract,aprovisionshouldberecognisedforthepresentobligationunderthecontract.Theprovisionismeasuredatthelowerof:thecostoffulfilingthecontract,thecostofterminatingitandsufferinganypenalties

Someassetsmayhavebeenboughtspecificallyforuseinfulfilingtheonerouscontract.Theseshouldbereviewedforimpairmentbeforeanyseparateprovisionismadeforthecontractitself.

2012 生產(chǎn)該產(chǎn)品的總成本為580萬(wàn)元。不考慮其他因素，20×23Aconstructiveobligationtorestructurearisesonlywhenanhasadetailed nfortherestructuring;hasraisedavalidexpectationinthoseaffectedthatitwillcarryouttherestructuringbystartingtoimplementthat norannouncingitsmainfeaturestothoseaffectedbyit.Arestructuringprovisionincludesonlythedirectarisingfromtherestructuring,whicharethosethatarenecessarilyentailedbytherestructuring;notassociatedwiththeongoingactivitiesoftheEx-2018/09Q2Thecurrentyearendis30JuneAt30June20X8Farhamhada ntosellits80%subsidiaryNewall.This nhasbeenapprovedbytheboardandreportedinthemedia.Newallisexpectedtohavesubstantialtradinglossesintheperioduptothesale.TheaccountantofFarhamwishestocreatearestructuringprovisiontoincludetheexpectedcostsofdisposalandfuturetradinglosses.TheCOOdoesnotwishtoprovidefortheexpectedlosses.TheexpectedcostsfromthesaleareasFuturetradinglossesVariouslegalcostsofsaleRedundancycostsforNewallemployeesImpairmentlossesonownedassets

$30$2$5$8Includedwithinthefuturetradinglossesisanearlypaymentpenaltyof$6millionforcontract. (2marks)Thechiefoperatingoffceriswrongtoexcludeanyformofrestructuringprovisionfromtheconsolidatedfnancialstatements.Thedisposalhasbeencommunicatedtothemediaandaconstructiveobligationexists.However,onlydirectlyattributablecostsoftherestructuringshouldbeincludedandnotongoingcostsofthebusiness.Futureoperatinglossesshouldbeexcludedasnoobligatingeventhasarisenandnoprovisionisrequiredfortheimpairmentsoftheownedassetsastheywouldhavebeenaccountedforonremeasurementtofairvaluelesscoststosell.Thelegalfeesandredundancycostsshouldbeprovidedfor.Theearlypaymentfeeshouldalsobeprovidedfordespitebeingafutureoperatingloss.Thisisbecausethecontractisonerousandthelossesareconsequentlyunavoidable.Aprovisionisrequiredfor$13million($2million+$5million+$6million).Ex-2020/03Q4 ’sfinancialyearendis30September20X5.aCoiscommittedtoa ntomoveitsheadofficetoabuildingwhichhasanenergyefficientgreenroofthatactsasanaturaltemperaturecontroller.Themovefromthecurrentheadoffice,whichisleased,willtake ceatthe 'syearendof30September20X5.ThenewgreenroofbuildingrequireslessmaintenancethanaconventionalbuildingandproducesoxygenwhichoffsetsaCo'sCO2emissions.ThedirectorsofaCobelievethatthegreenroofbuildingwillsavethe millionperannumovertheusefullifeofthebuilding.However,overthenexttwoyears,itanticipatesthatthedisruptionofthemovewillcause tomakealoss$10millionperannum.The wishestomakeaprovisionof$16millionwhichcomprisesthelosstobeincurredoverthenexttwoyearsnetofthesavingcreatedbythegreenroof.Meanwhile,the willhavetovacateitscurrentlyleasedheadofficebuilding.At30September20X5,theleasehastwoyearstorunatarentalof$600,000perannumpayableinadvanceon1Octobereachyear.Iftheleaseiscancelled,thefullrentalispayableoncancellation.Thehead-leasepermitssub-lettingandaCohassub-letthebuildingforoneyearfrom1October20X5atarentalof$400,000perannumpayableinadvance.aCoestimatesthatthereisa40%probabilitythatitwillbeabletoextendthesub-leaseatthesamerentalforasecondyear.Thecostsofmovingtothegreenbuildingareestimatedat$1millionandthecostsofterminatingtheleaseintwoyears'timearenegligible.Thepre-taxdiscountrateis5%.Discusshowthe$16millionprovisionassociatedwithaCo'smovetoanewheadofficeandthesub-letofitsoldheadofficeshouldbeaccountedforinaccordancewithIAS37Provisions,ContingentLiabilitiesandContingentAssets.(6marks)aCocannotmakeaprovisionof$16millionasthecannotmakeaprovisionforthefutureoperatinglossesof$20million(thesearespecificallynotallowedbyIAS37Provisions,ContingentLiabilitiesandContingentAssets),nortakeaccountofthesavingof$2millionperannumasnoobligationHowever,theleaserepresentsanonerouscontractandanappropriateprovisionshouldbemade.IAS37definesanonerouscontractas‘a(chǎn)contractinwhichtheunavoidablecostsofmeetingtheobligationsunderthecontractexceedtheeconomicbenefitsexpectedtobereceivedunderIfanonerouscontractisidentified,aprovisionmustberecognisedforthebestsuitableestimateoftheunavoidablecost.IAS37definestheunavoidablecostsunderacontractastheleastnetcostofexitingfromthecontract,whichisthelowerofthecostoffulfillingitandanycompensationandpenaltiesarisingfromfailuretofulfilit.Beforeaseparateprovisionforanonerouscontractisrecognised,anentityrecognisesanyimpairmentlosswhichhasoccurredonassetsdedicatedtothatcontract.Theonerouscontractshouldbemeasuredbydeterminingthepresentvalueoftheunavoidablecosts,netoftheexpectedbenefitsunderthecontract.Thediscountrateshouldbeapre-taxratewhichreflectscurrentmarketassessmentsofthetimevalueofmoneyandtherisksspecifictotheliability.Inthiscase,therequirementsoftheonerouscontractmustbeconsideredalongwiththeprohibitioninIAS37ofprovidingforfutureoperatinglosses.Itisimportanttodistinguishbetweenunavoidablecostsunderanonerouscontract,andfutureoperatinglosses.Futureoperatinglossesarenotindependentoftheentity’sfutureactionsanddonotnormallystemfromanobligationarisingfromapastevent.Aprovisionforonerouscontractsisrecognisediftheunavoidablecostsofmeetingtheobligationsunderthecontract,orexitingfromit,exceedtheeconomicbenefitsexpectedtobereceivedunderit.Therefore,theunavoidablecostoftheonerouscontractshoulddiscountedto30September20X5is($600,000+i.e.Theexpectedbenefitofsub-lettingthebuildingarisingat30September20X5willbe($400,000+(40%x400,000)/1·05),i.e.Aprovisionof$(1,171,429–552,381)$619,048canthereforebeInaddition,aprovisionof$1millioncanbemadeforthecostsofmovingtothenewheadofficeifitisfeltthatthecostisunavoidable.Thisgivesatotalprovisionof$1,619,048Ex-2020/03Q2aThecurrentfinancialyearendis31DecemberMrShawMrsDawes

HeadaccountantofBagshotCoChiefexecutiveofBagshotCoGroupDuringDecember20X5,MrsDawesrevealed nstoMrShawofapotentialrestructureoftheBagshotgroupwhichhadbeendiscussedatboardmeetings.Therestructuring nsincludedageneral ysisofexpectedcostswhichwouldbeincurredshouldtherestructuretake Theseincludelegalfees,relocationcostsforstaffandalsoredundancycostsforanumberofemployees.MrsDawesisinsistentthatMrShawshouldincludearestructuringprovisionforalloftheexpenditureinthefinancialstatementsofBagshotCofortheyearended31December20X5.MrsDawesarguesthat,eveniftherestructuredidnottakeceexactlyasdetailed,similarlevelsofexpenditurearelikelytobeincurredonalternativestrategies.Itwouldthereforebeprudenttoincludearestructuringprovisionforallexpenditure.NoneofthestaffotherthanMrShawhavebeennotifiedofthe nsalthoughMrsDaweshasinformedMrShawthatsheexpectsafinaldecisionandpublicannouncementtobemadepriortotheauthorisationofthefinancialstatements.DiscusstheappropriateaccountingtreatmentoftherestructuringcostsinthefinancialstatementsofBagshotCofortheyearended31December20X5. (6marks)AprovisionforrestructuringcostsshouldonlyberecognisedinthefinancialstatementsofBagshotCowhereallofthefollowingcriteriaaremet:AreliableestimatecanbemadeoftheamountoftheItisprobablethatanoutflowofresourcesembodyingeconomicbenefitswillberequiredtosettletheobligation;ThereisapresentobligationasaresultofapastIAS?37Provisions,ContingentLiabilitiesandContingentAssetsstatesthatitwouldbeextremelyrarethatnoreliableestimatecanbemade.Abestestimateoftheexpenditurerequiredtosettlethepresentobligationshouldbeprovidedasat31December20X5shouldallcriteriabemet.Inthecaseofarestructuringprovision,thisshouldonlyincludedirectexpenditurearisingfromtherestructuringandnotassociatedwithongoingactivities.Hencetherelocationcostswouldnotbeincludedas,althoughtheyrelatedirectlytotherestructuring,thecostswouldbeclassifiedasanongoingactivityAnobligationisregardedasprobablewheretheeventismorelikelythannottooccur.is clearthattherestructuringisprobable.MrsDaweshasindicatedalternativestrategiesarepossibleandfurtherclarificationwouldberequiredtoascertainwhethertheseactivitieswouldconstitutearestructuringasperIAS37.Onlythenmayitbedeterminedthatarestructuringisindeedprobable.Aconstructiveobligationforrestructuringonlyariseswhereadetailedformal existsandavalidexpectationtothoseaffectedbytherestructuringthatitwilltake hasoccurred.A nisin cebutmanagementdoesnotyetappearcommittedasalternativestrategiesarepossible.Itisunlikelythereforethatthe nisdetailedandspecificenoughforthesecriteriatobesatisfied.Forexample,thespecificexpendituretobeincurred,thedateofitsimplementationandtimeframewhichshouldnotbeunreasonablylongmustbeidentified.Withalternativestrategiesavailable,thisdoesnotappeartobethecase.Furthermore,MrShawistheonlymemberofstaffwhohasbeennotifiedandnopublicannouncementhasbeenmadeasatthereportingdate.Consequently,thereisnoobligationinexistenceasat31December20X5andnoprovisioncanberecognised.MrsDaweshasidentifiedthatafinaldecisionontherestructuringandcommunicationislikelytotake cebeforethefinancialstatementsareauthorised.Thiswouldalmostcertainlybeamaterialeventarisingafterthereportingdatebutshouldbetreatedasnon-adjusting.Accordingly,BagshotCoshoulddisclosethenatureoftherestructuringandanestimateofitsfinancialeffectbutrecognitionofarestructuringprovisionisstillprohibited.MarkingMarking10EventsafterthereportingSummary

cehere

FSauthorisedforissueprovideevidenceofconditionsthatexistedattheendofthereporting

indicativeofconditionsthataroseaftertheendofthereportingperiodGoingconcern Nogoingconcern-

discloseifmaterialuncertaintyexists 最可靠的估計(jì)的售價(jià)為基礎(chǔ)并考慮持有存貨的貨售價(jià)發(fā)生波動(dòng)的，確鑿表明其對(duì)資產(chǎn)負(fù)

Ex-19.6萬(wàn)元/噸，丙產(chǎn)成品的價(jià)格為21.7萬(wàn)元/件，甲公司在2×16備是（）。料應(yīng)計(jì)提的存貨跌價(jià)準(zhǔn)備=200×20-3720=280（萬(wàn)Ex-2018/12Q3Fillisacoalmining andsellsitscoalonthespotandfuturesmarkets.Onthespotmarket,thecommodityistradedforimmediatedeliveryand,ontheforwardmarket,thecommodityistradedforfuturedelivery.Theinventoryisdividedintodifferentgradesofcoal.Oneofthecategoriesincludedininventoriesat30November20X6iscoalwithalowcarboncontentwhichisofalowquality.Fillwillnotprocessthislowqualitycoaluntilalloftheothercoalhasbeenextractedfromthemine,whichislikelytobeinthreeyears’time.Basedonmarketinformation,Fillhascalculatedthatthethree-yearforecastpriceofcoalwillbe20%lowerthanthecurrentspotprice.ThedirectorsofFillwouldlikeadviceontwowhethertheConceptualFrameworkaffectsthevaluationofhowtocalculatethenetrealisablevalueofthecoalinventory,includingthelowqualitycoal.(7marks)ThusinordertodetermineNRV,thedirectorswouldneedtorefertoIAS2InventoriesforthedefinitionandIAS10EventsaftertheReportingDate.ThedirectorsshouldconsideranyadjustingeventswhichprovideevidenceofconditionswhichexistedattheendofthereportingperiodinordertodetermineIAS2definesNRVastheestimatedsellingpriceintheordinarycourseofbusinesslessthecostsofcompletionandcostsofsale.Inthiscase,theNRVwillbedeterminedonthebasisofconditionswhichexistedatthedateofthestatementoffinancialposition.AnyfuturepricemovementswillbeconsiderediftheyprovideinformationabouttheconditionsatthedateofthestatementoffinancialpositionbutnormallythesemovementswouldreflectchangesinthemarketconditionsafterthatdateandthereforewouldnotaffectthecalculationofNRV.TheNRVwillbebaseduponthemostreliableestimateoftheamountswhichwillberealisedforthecoal.Theyear-endspotpricewillprovidegoodevidenceoftherealisablevalueoftheinventoriesandwherethe hasanexecutorycontracttosellcoalatafuturedate,thentheuseoftheforwardcontractpricemaybeappropriate.However,ifthecontractisnotexecutorybutisafinancialinstrumentunderIFRS9FinancialInstrumentsoranonerouscontractrecognisedasaprovisionunderIAS37Provisions,ContingentLiabilitiesandContingentAssets,itisunlikelytobeusedtocalculateNRVFillshouldcalcu