2012年ACCA考试《P2专业会计师》试题精讲1

2012年ACCA考试《P2专业会计师》试题精讲1


IAS 1 （revised） Presentation of financial statements
　　- Dividend cannot be shown in profit or loss （income statement）. Dividends must be presented on the face of the statement of changes in equity or in the notes
　　- Statement of changes in equity for owner changes in equity. Non-owner changes in equity. Non-owner changes must be shown in the statement of comprehensive income.
　　- Revaluation gains must be shown the other comprehensive income
　　IAS 8 （revised） Accounting policies, changes in accounting estimates and errors
　　Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting financial statements.
　　IFRS 8 Operating segments （replaced IAS 14 Segment reporting）
　　IFRS 8 is a disclosure standard:
　　- Segment reporting is necessary for a better understanding and assessment of:
　　. past performance
　　. risks and returnswww.Examw.com
　　. informed judgements
　　- IFRS 8 adopts the managerial approach to identifying segments.
　　- The standard gives guidance on how segment should be identified and what information should be disclosed for each
　　It also sets out requirements for related disclosures about products and services, geographical areas and major customers.
　　IAS 33 Earnings per share
　　Earnings per share is a measure of the amount of profits earned by a company for each ordinary share. Earnings are profits after tax and preferred dividends
　　Ordinary share: an equity instrument that is subordinate to all other classes of equity instruments.
　　Basic EPS: is calculated by dividing the net profit or loss for the period attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period.
　　Basic EPS = Net profit/（loss） attributable to ordinary shareholders /
　　Weighted average no. of ordinary shares outstanding
　　Effect on basic EPS OF changes in capital structure:
　　- new issues/buy backs,
　　- capitalization/bonus issue, share split/reverse share split,
　　- rights issue
　　Right issue:
　　To arrive at figures for EPS when a rights issue is made, first calculate the theoretical ex-rights price. This is a weighted average value per share.

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