uscpa知识点：Balance Sheet and Disclosures

2020美国注册会计师考试正在火热进行中，各位考生准备好了吗？今天小编为大家整理了uscpa知识点：Balance Sheet and Disclosures，祝您备考顺利！

　   Balance Sheet and Disclosures

　　Overview

　　B/S：Asset=Liability+Equity（F1-40）

　　Asset/Liability内部分类要求是区分：Current 与Noncurrent item.

　　Asset方面防止将NCA划分为CA（FAR+AUD）

　　Liability方面防止将CL划分为NCL（FAR+AUD）

　　考点：DTA（Deferred Tax Asset）与DTL（Deferred Tax Liability）的流动性与非流动性分；L下的refinance安排，如何使CL变为NCL

　　Equity方面：5+1构成。注意RE+AOCI为企业自行产生，C/S+APIC为所有者投入

　　F/S 附注分为四大必要部分

　　Summary of Significant Accounting Policies

　　Related Party Disclosure

　　Disclosure of Risks and Uncertainties

　　Remaining Notes to the F/S

　　考点：Are accompanying notes an integral part of these F/S？

　　Summary of Significant Accounting Policies

　　“Summary of significant Accounting policies”+“Organization and principal activities”，通常是报表附注中的头两条

　　重要会计政策除F1-41中所列举的，还包括以下较重要部分：Recently issued accounting pronouncements，Business combination，Fair value，Significant risks and uncertainties，Impairment，Good will，Noncontrolling interest

　　重要会计政策注释重在定性

　　Related Party Disclosures

　　-Principal owners are related party in GAAP but not in IFRS

　　-Key management compensation arrangements do not require disclosure in GAAP. But do required disclose for public company in US or IFRS

　　Disclosure of Risks and Uncertainties

　　-Vulnerability due to certain concentrations（customer，supplier，market，particular products）

　　Remaining Notes to the Financial Statement

　　-All other information relevant to decision makers

　　-Contingency losses

　　-Contractual obligations

　　-Post-balance sheet disclosures

　　FAR F1- 5 Interim Financial Reporting

　　Not required，but there are guidance.

　　Interim financial report should adopt the accounting principles that were used in the most recent annual report.

　　Matching of revenues and expenses by quarter

　　Only interim reporting，timeliness over reliability

　　Integral part of annual F/S

　　Income tax

　　-Rate – estimated effective tax rate of full year

　　-Expense – catch up

　　Others（self study）

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