AAA M5 的問題 , 求助

haytung

請問 M5 p. 5.25 內提到的 corresponding figures 同 comparative financial statements 有什麼分別 ??  

如何區別?

ssis2010

我要像你学习，都M5我这M1都还没看完呢

911110000

http://opentuition.com/topic/isa ... nancial-statements/

haytung

有用資料, 如何分別 fair presentation & compliance frameworks.

适用的财务报告框架分为两类，即“公允表达框架”（fair presentation framework）和“遵循性框架”（compliance framework）。前者除了要求遵守财务报告框架的要求之外，并且：

（1）明确或隐含地承认，为了达到财务报表的公允表达目标，管理层可能有必要按照超过框架具体要求的标准进行披露；或者，

（2）明确承认为了达到财务报表公允表达目标，管理层可能有必要偏离框架的某一要求。只有在极端少见的情况下，才后必要偏离有关要求。

遵循性框架则只要求遵守财务报告框架的要求，不允许偏离行为。

因此，国际准则实际上承认，不同国家的财务报告框架要求可能不一致。强调公允性的国家允许偏离会计准则的行为，而强调合法性的国家则不允许偏离会计准则的规定。我国应属于后者。对于公允性的强调实际上是承认了会计准则具有局限性，机械地遵循会计准则并不可取。

haytung

ssis2010 发表于 2013-8-15 15:23
我要像你学习，都M5我这M1都还没看完呢

M1 是 m2-m10 的總結.  可放在最後看.  由m2 開始會比較快.

ssis2010

haytung 发表于 2013-8-15 18:29
M1 是 m2-m10 的總結.  可放在最後看.  由m2 開始會比較快.

多谢指教~

haytung

原來 ISA 710 , para 3 有講.

The essential audit reporting differences between the approaches are: (a) for corresponding fugures, the auditor's opinion on the financial statements refer to current period only, whereas (B) for comparative financial statement, the auditor's opinion refers to each period for which financial statements are presented.....

corresponding figures 指 current period figures而已, , 而 comparative 可以多過一年.  more than one period.

Chiffon

CPA  ONLINE 每个科目都有讨论的论坛哟---有专门人士负责解答的哟,

hkc

haytung 发表于 2013-8-15 18:29
M1 是 m2-m10 的總結.  可放在最後看.  由m2 開始會比較快.

多謝分享! 我都要向你地學習

911110000

haytung 发表于 2013-8-16 12:45
原來 ISA 710 , para 3 有講.

The essential audit reporting differences between the approaches are: ( ...

你这个理解不对吧？

根据IAS 的定义 2个概念都是指piror year figure， auditor 只对current year FS 有 responsibility 而已

911110000

CFS 是整个FINANCIAL STATEMENT， 澳洲财务报表一般披露今年的figure 和往年的figure，因为审计师需要对整张FS 负责，所以在FS 上的往年的数据也需要check

定义在IAS 710 PAR6

haytung

謝謝呀

911110000

haytung 发表于 2013-8-15 18:21
有用資料, 如何分別 fair presentation & compliance frameworks.

适用的财务报告框架分为两类，即“公允 ...

"强调公允性的国家允许偏离会计准则的行为，而强调合法性的国家则不允许偏离会计准则的规定。我国应属于后者。对于公允性的强调实际上是承认了会计准则具有局限性，机械地遵循会计准则并不可取。
"

我国？

澳洲 是 fair presentation

haytung

911110000 发表于 2013-8-17 21:57
"强调公允性的国家允许偏离会计准则的行为，而强调合法性的国家则不允许偏离会计准则的规定。我国应属于 ...

師兄好利害呀。

911110000

haytung 发表于 2013-8-17 23:12
師兄好利害呀。

没有 没有 只是你提的问题也是我不太理解的地方

haytung

from on-line learning:
The corresponding figures are the second column of figures that appear on the financial statements to show the amounts for each line item as they were in the preceding year.

The comparative financial statements are the five or ten year summary figures that are included toward the rear of an annual report showing an abbreviated version of each year's annual information.

You may find it worthwhile to read through IAS 710 to assist your understanding. For example, para. 2 states:

"The essential audit reporting differences between the approaches are:
(a) For corresponding figures, the auditor’s opinion on the financial statements refers to the current period only; whereas
(b) For comparative financial statements, the auditor’s opinion refers to each period for which financial statements are presented."

wei5566

haytung 发表于 2013-8-21 15:41
from on-line learning:
The corresponding figures are the second column of figures that appear on the ...

谢谢分享！

ssis2010

did you download ISA standards for the AAA too?

haytung

ssis2010 发表于 2013-8-29 08:27
did you download ISA standards for the AAA too?

有些有 download 看呀.  例如一般會講 refer to appendix 2 of ISA 240 我就會download 下來看一看.  那些例子對於了解 個rule 都幾重要.  因為書的例子不多.

ssis2010

haytung 发表于 2013-8-30 12:13
有些有 download 看呀.  例如一般會講 refer to appendix 2 of ISA 240 我就會download 下來看一看.  那 ...

恩我也觉得因为练习题都有提到那些standards， 你真是好学生。像你学习，我还有一门gsl这学期，你呢

haytung

ssis2010 发表于 2013-8-30 19:44
恩我也觉得因为练习题都有提到那些standards， 你真是好学生。像你学习，我还有一门gsl这学期，你呢 ...

我還有 sma & gsl.  

ssis2010

haytung 发表于 2013-9-2 11:27
我還有 sma & gsl.

good luck. I have the MQ lecture notes for sma, did I send to you before?
I passed Sma s1.

haytung

ssis2010 发表于 2013-9-2 13:38
good luck. I have the MQ lecture notes for sma, did I send to you before?
I passed Sma s1.

Good.  Can you send to me?  my email address:  haytung22@hotmail.com

謝謝啊

haytung

ssis2010 发表于 2013-9-2 13:38
good luck. I have the MQ lecture notes for sma, did I send to you before?
I passed Sma s1.

那妹妹, 我爬跟妳分享一下我做的 index 吧.

mfch

haytung 发表于 2013-9-2 16:43
那妹妹, 我爬跟妳分享一下我做的 index 吧.

谢谢分享