FR第一章知识点详解|附Cindy老师视频详解

CPA新学期开始，很多同学还没有开始学习。小编在这学期每周将携手澳亚英才CPA教研组的老师们一起为大家带来CPA科目的知识点讲解。首先从CPA的必修科目之一Financial reporting开始分享，Financial reporting整本书分为7章节的内容，每章节在考试中的占比不同，如果同学们想要在考试中取得高分，需要每个章节都扎实的学习。

首先，让 们从第一章内容开始，主要分为以下五个部分

Financial reporting的角色和重要性

Conceptual Framework for Financial Reporting

Qualitative characteristics of useful financial information

Elements of financial statements

Measurement of the elements of financial statements

Application of measurement principles in the IFRS

Financial reporting的角色和重要性

Financial reporting的角色：“It provides a framework for the formulation of accounting standard”.

Financial reporting的重要性：

“significant level of resources under the responsibility of managers and the financial impact of the decisions made by users based financial reporting information”

Conceptual Framework for Financial Reporting

这一部分介绍了Financial reporting中的两个重要假设（Underlying assumption）分别为：

Going concern-Entity will continue in operation for the foreseeable future

Accruals-Transactions/events recognised when they occur“.

Qualitative characteristics of useful financial information

Qualitative characteristics分为两部分，Fundamental qualitative characteristics以及Enhancing qualitative characteristics:

其中，Fundamental qualitative characteristics包括relevance和Faithful representation characteristics

Enhancing qualitative characteristics 包括Comparability，Verifiability，Timeliness以及Understandability 四个characteristics.

Elements of financial statements

Definition， recognition，measurement以及disclosure/presentation四个方面分析Asset，Liability，Equity， Income以及Expenses，大部分accounting专业的同学在学校都有学习过这方面的知识，是financial reporting学习的基础。

Measurement of the elements of financial statements

这部分主要是Measurement of the elements of financial statements：Historical Cost，Current Cost，Present Value(Discounted)以及Net realisable(settlement) Value

Application of measurement principles in the IFRS

这一部分讲的是measurement principles的应用，包括下面四个方面的知识点:

1.IFRS 16 Leases

2.IAS 19 Employee Benefits

Employee benefits分为Short-term employee benefits 和Long-term employee benefits;

例如wages and salaries; profit-sharing and bonuses; non-monetary benefits such as medical care; and short-term compensated absences such as annual leave and sick leave等都属于short-term employee benefits;像long service leave则属于Long-term employee benefits

3.IFRS 2 Share-based Payment

Share-based payments：“provide an interesting illustration of the difficulty of fair value measurement and its implications”

Equity-settled 和cash settled 是两种用来衡量Share-based Payment transactions的方法。

4.IAS 40 Investment Property

Investment property 的定义是“property (land or a building—or part of a building—or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both”

下面是一些investment property的一些例子：

-land held for long-term capital appreciation rather than for short-term sale in the ordinary course of business;

-land held for a currently undetermined future use 等

 Professional judgment

Professional judgment 是一个非常重要的会计专业素质，尤其是在解决复杂的问题的时候

终于到了Cindy老师的视频干货时间

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