来源:ACCA/CAT 发布时间:2012-02-04 ACCA/CAT视频 评论
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4 (a) Two important and interrelated aspects of relevance are its confirmatory and predictive roles. The Framework specifically states that to have predictive value, information need not be in the form of an explicit forecast. The serious drawback of forecast information is that it does not have (strong) confirmatory value; essentially it will be an educated guess.
IFRS examples of enhancing the predictive value of historical financial statements are:
(i) The disclosure of continuing and discontinued operations. This allows users to focus on those areas of an entity’s operations that will generate its future results. Alternatively it could be thought of as identifying those operations which will not yield profits or, perhaps more importantly, losses in the future.
(ii) The separate disclosure of non-current assets held for sale. This informs users that these assets do not form part of an entity’s long-term operating assets.
(iii) The separate disclosure of material items of income or expense (e.g. a gain on the disposal of a property). These are often ‘one off’ items that may not be repeated in future periods. They are sometimes called ‘exceptional’ items or described in the Framework as ‘unusual, abnormal and infrequent’ items.
(iv) The presentation of comparative information (and the requirement for the consistency of its presentation such as retrospective application of changes in accounting policies) allows for a degree of trend analysis. Recent trends may help predict future performance.
(v) The requirement to disclose diluted EPS is often described as a ‘warning’ to shareholders of what EPS would have been if any potential (future) equity shares such as convertibles and options had already been exercised.
(vi) The Framework’s definitions of assets (resources from which future economic benefits should flow) and liabilities(obligations which will result in a future outflow of economic benefits) are based on an entity’s future prospects rather than its past costs.
Note: other examples may be acceptable.
Tutorial note: The IASB revised framework ‘The Conceptual Framework for Financial Reporting’ is not listed as an examinable document in 2011. However, candidates using this knowledge will be given equal credit.
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