GAAP: Requires assets in order of liquidity, with the most liquid assets listed first—that is, current assets, non-current assets, current liabilities, non-current liabilities, and owners’ equity. IFRS: Suggests putting assets in the opposite order of liquidity, with the least liquid assets li...
折旧摊销在income statement中按性质分录于营业成本、销售费用、管理费用中 ¶不含营业外收支 NOPAT (net operating profit after taxes) | 税后净营业利润 : net profit − non-operating income / (loss) + interest = operating profit − taxes operating profit | 营业利润 : net profit − non-operat...
3.1 Non-current assets introduction你的英语进步神奇。跟老外学会计英语ACCA, 20:27 Loan Capital - ACCA Corporate and Business Law (LW) (ENG) (GLO)你的英语进步神奇。跟老外学会计英语 31:47 Liquidations - ACCA Corporate and Business Law (LW) (ENG) (GLO)你的英语进步神奇。跟老外学会计英语 ...
1 1.在存货成本的计算方法上,IFRS规定禁止使用后进先出法。USGAAP规定可以采用后进先出法。 2 2.在存货减值的转回上,IFRS规定在满足一定的条件时,需予以转回。USGAAP规定不可以转回。 3 3.在现金流量表中收取和支付利息的分类上,IFRS规定可包括在来自经营活动、投资活动或筹资活动的现金流量中。USGAAP规定必须归类...
跟老外学会计英语ACCA,你的英语进步神奇,照此方法,精听-跟读-背诵-默写-笔译-口译、重复重复,重复 N次( 14:19 3.1 Non-current assets introduction你的英语进步神奇。跟老外学会计英语ACCA, 20:27 Loan Capital - ACCA Corporate and Business Law (LW) (ENG) (GLO)你的英语进步神奇。跟老外学会计英语 31:...
? 營業外收入及支出 (Non-Operating Income/Expenses) 本業外的各種收入及支出,包括: ? 其他收入(租金收入、利息收入、權利金及股利) 。 ? 其他利益及損失(處分不動產、廠房及設備損益、處分投資損益、淨外幣兌換損益、透過損益按公允價值衡量之金融資產淨損益) 。 ? 財務成本 (各類負債利息及舉債相關成本,例如...
Findings – The results confirm that disaggregating reported earnings into operating income, non-operating income and extraordinary charge and credit, captures differences in the information content of the underlying events. Consequently, earnings disaggregation can be used to improve prediction of future ...
Operating Income and Margin: IFRS operating income increased 6%, to €276 million, as reported. Non-IFRS operating income remained flat at €448 million, as reported. The IFRS operating margin stood at 18.4% compared to 17.9% in the second quarter of 2023. The non-IFRS operati...
6 With approximately 70% of our business measured using the VFA, a considerable portion of this volatility was taken to CSM and will be smoothed into operating profit over time via the CSM release. In contrast, the non-operating income statement effect is largely the true-up between the long...
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