Jasmine's Garden

一、 名詞定義 上市公司A決定於2013年開始採用IFRSs編製財務報表， 2013年財務報表列示一個年度(2012年)之比較資訊。A公司以往分別依ROC GAAP及US GAAP編製F/S ，依US GAAP編製之F/S係為爭取美商客戶之訂單必須準備之財務資訊。 •首份IFRS財務報表：2013年度財務報表 •轉換至IFRSs日：2012.1.1 (不要懷疑，加班人生的已經開始跑了...) •初始IFRS財務狀況表：2012.1.1之財務狀況表 •原GAAP：ROC GAAP 二、 認列與衡量 A. 「首份IFRS財務報表」內表達之 所有期間 應使用 一致的 會計政策，除IFRS 1所列之追溯適用之例外及豁免項目外，該會計政策應遵照首份IFRS報導期間結束日生效之各IFRS，較早之報導期間(比較資訊) 不得 採用不同修訂版本之IFRS。 B. 需依IFRSs衡量所有已認列之資產/負債，例如: (舉一些常見的範例) 1. 退休金  -- 依 IAS 19衡量 (規範較為複雜且詳細) 2. 負債準備  -- 依IAS 37做最適估計 3. 非現金資產之分配 -- 應依發放標的之公平價值衡量應付股利金額 (IFRIC 17) 4. 土地使用權 -- 不適用IAS 38無形資產之範圍 5. 金融產品 -- 多了下列兩種金融商品於特定條件下，應視為權益商品：(1)部分可賣回金融商品，及(2)在公司清算時，發行公司具交付持有人其持股比例淨資產之義務的金融商品。 C.不過人生就是喜歡例外，其他IFRSs追溯適用之例外有 (a) derecognition of financial assets and financial liabilities (paragraphs B2 and B3); (以攤銷後成本衡量，須進行減損測試;以公允價值衡量，就可無須進行減損測試) (b) hedge accounting (paragraphs B4–B6); (c) non-controlling interests (paragraph B7); (d) classification and measurement of financial assets (paragraph B8); and (e) embedded derivatives (paragraph B9). D...

在商業世界中，最重要的就是了解產業動向，我還真的是白紙一張呢! (煙) 希望對大家有幫助! :) note: click picture can enlarge picture. 點擊圖片可以放大 Keep learning.

延續上一篇 part 1 , 心得筆記出自Transparency in financial reporting: a comparison between IFRS and US GAAP (作者：Ruth Ann McEwen) D. Assets 除了存貨核算之外，IFRS與US GAAP對流動資產的處理沒有顯著差別(一年內或一個經營周期內，可轉化為現金之未來經濟收益)，但對非流動資產的處理存在顯著差別。 (a). Inventory Arguing: 1. 調整存貨價值時，是否允許可轉回已沖銷之價值 2. LIFO IFRS: (IAS 2) 存貨價值減損時，沒有上下限，並允許將沖銷金額再轉回利益 US GAAP : 允許使用LIFO申報稅收(此方式導致淨利最小化)，目前也是美國公司最擔心的問題，因為這個方式繳的稅最少~ (b). Biology Assets IFRS: (IAS 41) 定義為有生命的植物或動物，並要以報導日之公平價值計價 US GAAP: 沒有特別確認認列規則。 (c). PP&E IFRS : (IAS 16) * 複合資產必須使用要素分析法(Components approach)，分開計算折舊，並可回復減損價值。 * 沒有區分”修繕”(repair) 與”重置”(replacement)，皆可予以資本化 * 要求凡成本對於資產總成本數額重大的部分，應要單獨提列折舊 * 歸為「持有以備供出售」得長期資產不計折舊，而是以帳面價值與公平價減銷售成本兩者較低者計價。 US GAAP : 複合資產可按一項資產進行資本化和提列折舊。 Note: IFRS與US GAAP在所有非金融資產的資本化與減損方面均存在實質性差別! (d). 投資型房地產 IFRS : (IAS 40) 定義為所創造出重大程度的現金流，獨立於企業所的其他資產的房地產(為出租或 資本升值而持有)，可採用公平計價法或成本模型法。 US GAAP: 未定義。 (e). lease assets US GAAP : 符合下列四個條件就必須資本化 (承租人會盡量避免，見 補充 ) (1) 所有權移轉 (2)提供購買選擇權 (3)資賃期間≧資產經濟壽命的75% (4)回收資產公平價值的90% IFRS: 認為前兩個條件輕易可避免，後面兩個條件也可以利用操控貼現率來達...

From: Transparency in financial reporting: a comparison between IFRS and US GAAP 作者： Ruth Ann McEwen 會計人的主旨: Tansparency may be viewed as a finanacial reporting quality indicator. (越好的財報品質表示:對此公司的評價能更正確且預測會的收益的效用) Argument points: IFRS: 由於US GAAP過於規範性且複雜，導致只注重形式而忽略實質，違背透明度之基本精神。 US GAAP: 公平價值衡量深奧難懂且波動過大，和主觀導致不確定性更高。 Fair Valuation Definition: IFRS: the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction. (IAS 18) US GAAP: “the amount at which an asset (or liability) could be bought (or incurred)or sold (or settled) in a current transaction between willing parties, that is, other than in a forced a liquidation sale” and "the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.” (Accounting Standards Codification- Master Glossary) 由以上定義可以知道，”市場價格”在公允評價中超級重要~ 但是市...

Auditors must assess the reliability and credibility of evidence gathered before making recommendations. __by Paul Clikeman. I. General Audit evidence is all the information the auditor uses to arrive at the conclusions on which the audit opinion is based. It includes information in written or E-form as well as observable assets or activities, and it must be obtained to support auditor conclusions with respect to risk assessment, test of controls, and substantive testing. II. Third standard of fieldwork "The auditor must obtain sufficient appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit" A. Reasonable basis for an opinion - objective is to detect material misstatement in F/S The audit evidence must persuade the auditor that the ending balance in the F/S are fairly presented. The auditor usually must rely on avidence that is persuasive, rather than conclusive. B. Sufficient of a...

美國的高科技真的是世界頂端，電影裡出現的情節發生了! 我們學校的硬體設備非常優異，有這個奇怪頭盔的虛擬器 只可惜上課到一半時電池沒電...聽帶過的同學說是像走入移動的2D世界 Virtual reality (VR) is a term that applies to computer-simulated environments that can simulate places in the real world, as well as in imaginary worlds. Most current virtual reality environments are primarily visual experiences, displayed either on a computer screen or through special stereoscopic displays, but some simulations include additional sensory information, such as sound through speakers or headphones. Some advanced, haptic systems now include tactile information, generally known as force feedback, in medical and gaming applications. Users can interact with a virtual environment or a virtual artifact (VA) either through the use of standard input devices such as a keyboard and mouse, or through multimodal devices such as a wired glove, the Polhemus, and omnidirectional treadmills. The simulated environment can be similar to the real world—for example, in simulations for pilot or combat tr...

第一次覺得英文寫作很有趣 :O Tom Romano 是一位很熱情與生動的老師， http://www.users.muohio.edu/romanots/Links.html Strategies to try in bringing " second genius" to your writing * Creat mind pictures * Add sensory detail --> ex: big Mouth Spring bubbled up, and you'd put your face down there and suck. It was like a liquid crystal ball, cold on your lips..." * Improve sound and rhythm Add precise words and interesting language * Pump up your verb --> ex: Did she go into the room? Or did she walk or limp or shuffle or dash or stride ? * Change the lead * Vary sentence length * Placement and Payoff (bignnings and endings) * Weed the garden 最重要的是 trust your Gush!!! 寄件者 Arriving Miami University

暑假給國際學生的先修課很有趣， 每天都有一種領域之主題，例如: language studies, computer science, history, psychology, business... 有時間一定會分享遊樂時光，但現在要先乖乖念書，來做個筆記! * what is language? A Language is a coding system and a means by which information may be transmitted or shared between two or more communicators for purposes of command, instruction or play.(Richard Mitchell) Any means by which a signal is communicated, where the signal can be received and acted on as a command, instruction, or element of play qualifies as use of language. A visual, chemical, auditory or mechanical event does not alone count as an instance of language. If the wind causes a tree to tap on your window, it isn't language. But if you see a large plant tapping on your window where there is no breeze - and you have no garden - you may need to read up about triffids. ˇSemiotics: the study of signs. (communication tool) ˇHermeneutics: old world knowledge. (national culture) * What is rhetoric? What's differnece from Chinese 'xiuci'...