IAS1 presentation of financial statement
IAS2 inventory
held for sale, in production, material and supply
not include: construction, financial instrument, biological asset
cost: lower of cost and net realisable value
cost of purchase, conversion, other cost bring the inventory to their present location and condition
cost not included: storage, admin overhead, selling cost, interest cost(if payment deferred)
计量
not interchangeable = specific cost
can be interchanged = FIFO or weighted average
write down ->expense, if reverse go back to P/L
IAS7 financial statement
遵守IFRSs的准则在报告期要提供CF
bank overdraft 也算是现金等价物（可以即刻要求偿还：从银行的角度）
cash flow must be analysed between operating, investing, financing
direct method(show each major class of gross receipt and payment):
cash receipt from customer : 1000
cash paid from supplier: 2000
cash paid to employee: 1000
IAS8 accounting policy, change in accounting estimate and error
entity should select and use its accounting policy consistently for similar transaction
change only allowed: 1. required by std, 2. make financial statement more reliable
accounting policy: retrospective
提取坏账准备方式：实际发生（IAS39） 变成 预计发生（IFRS9）
历史成本 变成 公允价值
accounting estimate: prospective(还要披露对当期和将来的影响，如果无法预计未来的影响，也需要加以说明)
需要新信息
改变provision的金额；改变计提坏账的比例；
prior period
重要吗（重要原则IAS1）？重要就追溯：
如果是去年就重新追溯列报，如果是前年的，就改今年的openning balance
如果不重要，就在本期披露就好
IAS10 event after reporting period
IAS12 income tax
IAS16 PPE
IAS19 employee benefit
IAS20 政府补助
确认政府补助：
（1）收到的时候
（2）公司会遵从领取政府补助的条件非现金的补助（比如：土地）：按照公允价值入账，也可以按照名义价值（nominal）入账
跟资产相关的补助可以按照2种方式入账，（1）递延收入 （2）减去资产的账面价值，类似于折旧
还需要披露：针对这个补助所使用的会计政策（包括在资产负债表上如何列示），补助的性质，还没有满足领取条件的内容
IAS21 汇兑损益
IAS24 关联交易披露
An entity is exempt from the disclosure of transactions (and outstanding balances) with a related party that is
either a government that has control, joint control or significant influence over the entity
or is another entity that is under the control, joint control or significant influence of the same government as the entity.
A公司跟B政府交易，或者
A公司跟B公司交易，但是B公司是被政府控制的企业
Where the entity applies the exemption, it discloses the name of the government and the nature of its relationship with the entity. It also discloses the nature and amount of each individually significant transaction and the qualitative or quantitative extent of any collectively significant transactions.
IAS27 seperate financial statement
IAS28 investment in associate and joint venture
IAS32 金融资产：Presentation
确定是资产还是负债
确定Treasure share的入账方式
确定哪种金融资产和金融负债在什么情况下可以offset
IAS33 earning per share
IAS34 中期报告
没有什么特别内容
condensed set of finance report
资产负债表
OCI 或者 PL + OCI
所有者权益变动表
现金流量
selected comments
当地政府可以确定：谁要做中期报告，多频繁，过中期报告期多长时间必须列报
IAS36 资产减值
exemption：存货，递延所得税资产，公允价值的投资性房地产，保险，生物资产，准备出售的资产IFRS5也不属于这里
apply to：土地，成本计量的投资性房地产，子公司，土地，PPE
账面 - recover（可变现净值）
IAS37 provision contingent 负债 & 资产
provision = 负债 unsure timing and amount
不包括：金融工具，非难以实现的合同，保险合同（不算provision）
provision：应该翻译成为预计负债 or 准备
或有负债 和 或有资产
负债定义：past event, settled expected
或有负债：depend on future event，金额可以可靠计量
或有资产：from past event，possible asset，depend on future event
IAS38 无形资产
标准：
可辨认（可分离，由合同产生）
控制
将来商业利润
IAS40 investment property
IAS41 生物资产
transformation of bio asset to produce
exception:
荒地，收割的农业资产（变成存货），跟农业相关的政府补助
入账：公允价值 - cost to sell
