注意！美国cpa考试知识点之Balance Sheet and Disclosures

发布时间：2020-08-15

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备考美国CPA考试的小伙伴们注意啦！，为了帮助大家更好的备考，下面51题库考试学习网就带领大家一起来看看Balance Sheet and Disclosures的知识点，想要了解的小伙伴赶紧来围观吧。

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）

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