唯學(xué)網(wǎng)小編提醒： CFA 會(huì)計(jì)部分對于國際和美國的會(huì)計(jì)準(zhǔn)則有一些篇幅，但是考試時(shí)出題不多，而且很簡單。對于報(bào)表的處理，其實(shí)內(nèi)容沒有CPA講的復(fù)雜，就幾大塊兒知識(shí)點(diǎn)，比如債券到期前每期怎么記賬，租賃中出租人和租賃者的報(bào)表如何記賬，權(quán)責(zé)發(fā)生制與現(xiàn)金收復(fù)制四個(gè)不同情況，表內(nèi)與表外事項(xiàng)如何區(qū)分等等 CFA教材中講的很細(xì)，但是考試的時(shí)候要比書后習(xí)題簡單。希望考生認(rèn)真復(fù)習(xí)，順利通過金融分析師考試。
財(cái)務(wù)報(bào)表
Reading 21 公司間投資分析
Investment in financial assets (no influence, or with equity share <20% ):
|
Type |
Held-to-maturity |
Held-for-trading |
Available-for-sale |
Designated at fair value |
|
Recognition |
Debt only, sale not allowed |
Sale in the near term |
Not held for maturity/trading |
Not held for maturity/trading |
|
Financial assets |
Cost - amortization of principals |
Fair value |
Fair value |
Fair value |
|
Income |
Effective interests |
Realized/unrealized gains/losses + all interests/dividends |
Realized gains/losses + all interests/dividends |
Realized/unrealized gains/losses + all interests/dividends |
|
Other comprehensive income |
- |
- |
Unrealized gains/losses |
- |
Investment in associates (significant influence, or 20%-50%):
Basic principle of equity method:
a) 初始：平衡表Investment in associates = purchase cost = share% * fair value of associates;
b) 投資期：
收入表(one line, net of tax): Equity income = share% * net income of associates - amortization/impairment of excess fair value;
平衡表(one line in assets): Investment in associates = purchase cost + equity income - dividends received = cost + share% * (net income - all dividends) of associates - amortization/impairment of excess fair value.
Fair value of associates and its amortization/impairment:
Purchase cost = share% * fair value of associates = share% * fair value of the net identifiable assets of associates + goodwill (if goodwill > 0);
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