对于我国境内企业适用IFRS编制财务报告时,税金及附加科目除土地增值税外通常被包含在Administrative expenses或Other expenses当中,而土地增值税由于是对其增值所得额进行征税,在IFRS下被视为属于所得税的一种,通常在Income tax项目中进行列报。 (一)PWC illustrative HKFRS consolidated financial statements (二)EY illust...
operating profit / operating income | 营业利润 = gross profit | 毛利润 − SG&A / OPEX (operating expenses) | 销售及管理费用 (两费) − other operating expenses / (gains) | 其他营业相关损益 SG&A / OPEX | 销售及管理费用 = selling & marketing expenses | 销售费用 + general & administrativ...
Findings - It is found that companies strategically use both revenues and expenses to manage core earnings at the time of transition by shifting other income as a common tactic to improve their operating performance and special expenses just to meet or beat earnings targets. Originality/value - ...
IFRS 18在引入“基本财务报表”的同时,使用了新的术语“财务业绩表”(the statement of financial performance)代替现行IAS 1使用的“损益和其他综合收益表”(the statement of profit or loss and other comprehensive income)。单独的“损益和其他综合收益表”中的损益部...
IAS 1.88 Other operating income 9,892 6,745 IAS 1.88 Distribution costs (96,298) (45,609) IAS 1.88 Administrative expenses (131,485) (69,545) IAS 1.88 Other operating expenses (23,400) (17,724) IAS 1.83 Operating profit 126,342 49,774 IAS 1.81(c) Share of profit of associates 12,...
There are other notable differences in how GAAP and IFRS handle specific elements of various financial documents, including these six things: 1. Inventory valuation methods The process of figuring out how much your inventory is worth is called inventory valuation. There are three standard accountin...
10 ACCA P2 Lessor accounting - operating lease 07:52 ACCA P2 Lessor accounting (introduction) 09:57 ACCA P2 Management Commentary 09:24 ACCA P2 Operating segments (IFRS 8) 31:10 ACCA P2 Other components of equity 22:57 ACCA P2 Past Exam Question Weston March June 2016 Part 1 16:56 ACCA...
10 ACCA P2 Lessor accounting - operating lease 07:52 ACCA P2 Lessor accounting (introduction) 09:57 ACCA P2 Management Commentary 09:24 ACCA P2 Operating segments (IFRS 8) 31:10 ACCA P2 Other components of equity 22:57 ACCA P2 Past Exam Question Weston March June 2016 Part 1 16:56 ACCA...
(6)IASB and FASBalign presentation requirements for other comprehensive income IASB和FASB调整其他综合收益的列报要求 (7) Canada begins using IFRS Standards 加拿大开始使用IFRS标准 (8)Nearly 80jurisdictions have adopted the IFRS for SMEs® Standard, or announced plans todo so ...
Other IFRS advisory services Complex advisory services IFRS 9: Accounting advisory related to financial instruments IFRS 9 Financial Instruments brings fundamental change to financial instrument accounting as it replaces IAS 39 and introduces new method of classifications and the expected credit loss model...