ACCA-FA規(guī)管機(jī)構(gòu)及會(huì)計(jì)恒等式

1）In the SOFP

? Assets = Liability + Equity

2）In the SOPL

Income - Expense = Profit (最終轉(zhuǎn)到資產(chǎn)負(fù)債表中的equity)

Opening inventory+purchase-closing inventory=cost of sale COST/COS

3）利潤(rùn)表和資產(chǎn)負(fù)債表的關(guān)系

對(duì)于sole trader 和partnership而言:

Capital at year beginning + New capital + Profit this year /-loss - Drawings = Capital at year end

對(duì)于公司而言：

Opening equity+new share issued+profit/-loss-dividend=closing equity

Regulatory Framework

1）IFRS foundation 國(guó)際會(huì)計(jì)師聯(lián)合會(huì)

? Create a set of global accounting standards

? 推廣，與地方兼容

2）IASB國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)（由其z制定IFRS）：

? Develop and approve 修正

? Issue/ formulate IFRSs

3）IFRS advisory council 國(guó)際會(huì)計(jì)準(zhǔn)則咨詢委員會(huì)

? 對(duì)準(zhǔn)則有疑問(wèn)反饋給咨詢委員會(huì)，由咨詢委員會(huì)反饋給IASB

4）IFRS interpretation committee 國(guó)際會(huì)計(jì)準(zhǔn)則解釋委員會(huì)

? To issue guidance on the application of IFRSs

? 反饋給IASB后，IASB看是否共性問(wèn)題，如是修改IFRS，如果不是只是大家有疑問(wèn)通過(guò)解釋委員會(huì)發(fā)布對(duì)該準(zhǔn)則的一些解釋