24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠
安卓版本:8.6.82 苹果版本:8.6.82
开发者:北京东大正保科技有限公司
应用涉及权限:查看权限>
APP隐私政策:查看政策>

uscpa知识点:Balance Sheet and Disclosures

来源: 正保会计网校 编辑:00LilGhost 2020/06/22 17:40:17 字体:

2020美国注册会计师考试正在火热进行中,各位考生准备好了吗?今天小编为大家整理了uscpa知识点:Balance Sheet and Disclosures,祝您备考顺利!

uscpa知识点:Balance Sheet and Disclosures

    Balance Sheet and Disclosures

  Overview

  B/S:Asset=Liability+Equity(F1-40)

  Asset/Liability内部分类要求是区分:Current 与Noncurrent item.

  Asset方面防止将NCA划分为CA(FAR+AUD)

  Liability方面防止将CL划分为NCL(FAR+AUD)

  考点:DTA(Deferred Tax Asset)与DTL(Deferred Tax Liability)的流动性与非流动性分;L下的refinance安排,如何使CL变为NCL

  Equity方面:5+1构成。注意RE+AOCI为企业自行产生,C/S+APIC为所有者投入

  F/S 附注分为四大必要部分

  Summary of Significant Accounting Policies

  Related Party Disclosure

  Disclosure of Risks and Uncertainties

  Remaining Notes to the F/S

  考点:Are accompanying notes an integral part of these F/S?

  Summary of Significant Accounting Policies

  “Summary of significant Accounting policies”+“Organization and principal activities”,通常是报表附注中的头两条

  重要会计政策除F1-41中所列举的,还包括以下较重要部分:Recently issued accounting pronouncements,Business combination,Fair value,Significant risks and uncertainties,Impairment,Good will,Noncontrolling interest

  重要会计政策注释重在定性

  Related Party Disclosures

  -Principal owners are related party in GAAP but not in IFRS

  -Key management compensation arrangements do not require disclosure in GAAP. But do required disclose for public company in US or IFRS

  Disclosure of Risks and Uncertainties

  -Vulnerability due to certain concentrations(customer,supplier,market,particular products)

  Remaining Notes to the Financial Statement

  -All other information relevant to decision makers

  -Contingency losses

  -Contractual obligations

  -Post-balance sheet disclosures

  FAR F1- 5 Interim Financial Reporting

  Not required,but there are guidance.

  Interim financial report should adopt the accounting principles that were used in the most recent annual report.

  Matching of revenues and expenses by quarter

  Only interim reporting,timeliness over reliability

  Integral part of annual F/S

  Income tax

  -Rate – estimated effective tax rate of full year

  -Expense – catch up

  Others(self study)

推荐阅读:

疫情期间AICPA考位被取消两次!她是这样参加考试的!

48岁通过美国注册会计师的她这样说:书课题+坚持很重要


免费试听

  • 章小炎《财务会计与报告》

    章小炎主讲:《财务会计与报告》免费听

  • 李向祎《审计与鉴证》

    李向祎主讲:《审计与鉴证》免费听

限时免费资料

  • 美国注册会计师思维导图

    思维导图

  • 美国注册会计师学习计划

    学习计划

  • 美国注册会计师科目特点

    科目特点

  • 美国注册会计师报考指南

    报考指南

  • 美国注册会计师历年样卷

    历年样卷

  • USCPA常用财会英语词汇

    财会英语

回到顶部
折叠
网站地图

Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京东大正保科技有限公司 版权所有

京ICP证030467号 京ICP证030467号-1 出版物经营许可证 京公网安备 11010802023314号

正保会计网校