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ACCAF8考試知識點-期后事項
Students of financial reporting and auditing papers will have to gain an understanding of how subsequent events (also known as ‘events after the reporting period’) affect the financial statements of an entity. This article will consider the financial reporting aspects concerning subsequent events using a case study type scenario, and will then discuss the auditing requirements that candidates of Paper F8, Audit and Assurance need to be aware of.
期后事項對企業的影響是財務報告及審計學員必須要了解的,本文就以一個案例來說明期后事項在財務報告中的作用以及F8這門課對期后事項的要求。
FINANCIAL REPORTING CONSIDERATIONS
In almost all circumstances, financial statements will not be finalised until a period of time has elapsed between the year-end date and the date on which the financial statements are (expected to be) issued. Therefore, regard has to be given to events that occur between the reporting date and the date on which the financial statements are (expected to be) authorised for issue.
在財務報告的報告日期(報告內容所對應期限)的結束日與報告制作完成并正式發布的日期之間所發生的事項也要被關注。
IAS 10, Events After the Reporting Period stipulates the accounting and disclosure requirements concerning transactions and events that occur between the reporting date and the (expected) date of approval of the financial statements. Among other things, IAS 10 determines when an event that occurs after the reporting date will result in the financial statements being adjusted, or where such events merely require disclosure within the financial statements. Such events are referred to in IAS 10 as ‘adjusting’ or ‘non-adjusting’ events.
Students who have studied Paper F3, Financial Accounting will have come across such terminology and it is imperative that they can differentiate between an adjusting and a non-adjusting event. IAS 10 prescribes the definitions of such events as follows:
IAS 10 中做了關于報表期后事項的會計處理和披露要求,對于能夠影響財務報表的期后事項做了定義,并將這些事項分為了“調整事項”和“非調整事項”,具體定義如下:
Adjusting event(調整事項)
An event after the reporting period that provides further evidence of conditions that existed at the end of the reporting period, including an event that indicates that the going concern assumption in relation to the whole or part of the enterprise is not appropriate.
在報告日期之后能為報告日期結束日的情況提供進一步證明的事情,包含那些能夠證明整個公司或其中一部分的持續經營假設不再適用的事情。
Non-adjusting event(非調整事項)
An event after the reporting period that is indicative of a condition that arose after the end of the reporting period.
非調整事項表示某種情形是發生在報告日期之后的事情。
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