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会计代写|财务会计代写Financial Accounting代考|Recognition
The second stage in the hierarchy of decisions is to ask whether an asset or liability should be recognised in the balance sheet. For example, the value of some assets may be so difficult to measure that they should be omitted from balance sheets. The Framework as issued in 2018 contains a new Chapter 5 on ‘recognition and derecognition’, which says very little of any precision, in paragraphs $5.6$ to $5.25$. The general principles however are as follows. Firstly, for recognition to be considered at all, the definitions of the elements, as revised and discussed above, must be met. Secondly, any recognition must provide users of financial statements with information that is useful, i.e. it is relevant, and it gives a faithful representation.
The framework suggests (paragraph 5.16) that this second condition might not be met if the likelihood of inflows or outflows is low. This is less of a hurdle than the previous framework’s condition of ‘probable’ flows.
Specific standards give applications of the old thinking, and some examples are considered in later chapters.
Let us apply these ideas to various intangible items that could be found in some balance sheets. For example, the balance sheet of Costa Crociere SpA, an Italian company, for a year before IFRS adoption in 2005, is shown as Figure 8.2.
It contains several items treated as intangible assets, including:
(a) pre-operating expenses (i.e. the set-up costs of a business);
(b) research expenditure;
(c) development expenditure;
(d) publicity.
According to IAS 38 (Intangible Assets) the correct treatment for these items should be as follows:
(a) Pre-operating expenses are not an asset, because there is no resource with a future benefit (paragraph 69).
(b) Research expenditure can give rise to an asset but (if it is spent inside the entity) it is too difficult to demonstrate that the benefits are probable for the expenditure to be recognised in a balance sheet (paragraph 54 ).
(c) Development expenditure can give rise to an asset, which should be recognised if, and only if, certain criteria are met – such as there being a separately identifiable project that is technically feasible and commerclally vlable (paragraph 57 ).
(d) Publicity cannot be capitalised for the same reason that research cannot be (paragraph 69).
Consequently, Costa Crociere’s treatment of pre-nperating, publicity and research expenses would not be acceptable under IAS 38 , but its treatment of development expenditure might be, depending on the detailed circumstances.
会计代写|财务会计代写Financial Accounting代考|Initial measurement
Once it has been decided that an asset or liability should be recognised in the balance sheet, it is then necessary to measure its value before it can be shown. Under most systems of accounting that have been used in practice, initial recognition of nearly all assets takes place at cost rather than at ‘fair value’. If this were not the case, much effort would have to be put into estimating and auditing the fair value of any purchased asset. Also, the very act of purchasing an asset would often lead to the recognition of a loss because ‘cost’ includes not only the invoice price of the asset but also all costs involved in getting the asset into a location and condition where it can be productive. So, this will include delivery charges, sales taxes and installation charges in the case of plant and machinery. For land and buildings, cost will include legal fees.
If a company arranges to have its own building constructed, the ‘cost’ will also include architect’s fees, clearing the land and so on, as well as the builder’s bill and the cost of the land. If a company uses its own labour or materials to construct an asset, these should also increase the cost of the asset rather than being treated as current expenses; that is, the costs are capitalised. IFRS and US GAAP also require a company to capitalise the interest cost on money borrowed specifically to create non-current assets. Where labour or material is capitalised, certain formats of the income statement (described as ‘by nature’ in Chapter 6) show this item as a type of income. This is because all the labour and materials used have been charged elsewhere in the income statement. However, the items capitalised do not relate to current operations, so they are added back as though they were income (see Section 8.4), although they could more logically be seen as reductions in expenses. In the example of Figure $8.5$ (CEPSA of Spain), the 4,079 million of capitalised expenses are a partial credit for the expenses shown on the debit side.
As a digression from the discussion of the measurement of assets, it is worth checking that you can understand the format of the income statement (prepared prior to the implementation of IFRS) shown in Figure 8.5. This is by nature (see Chapter 6 , Table 6.3), and it is also in hopizontal double entry form. Why, for example, did CEPSA show ‘operating income’ as a debit and ‘financial loss’ and ‘extraordinary loss’ as credits?
CEPSA was using a double-entry format and showing subtutals as it went down the page. The operating income (of 67,674 ) is the excess of the operating credits $(1,172,175)$ over the operating debits $(1,104,501)$. Strictly speaking, this is not very good double entry, because the debit balance of 67,674 for operating income is introduced as though it were an extra debit entry but not matched by a new credit entry of that size. Similarly, the financial loss of 12,684 is the excess of the four debit items of that sort over the three credit items; and the extraordinary loss of 7,925 is the excess of the four debit items of that sort over the four credit items.
财务会计代考
会计代写|财务会计代写Financial Accounting代考|Recognition
决策层级的第二阶段是询问资产或负债是否应在资产负债表中确认。例如，某些资产的价值可能很难衡量，因此应该从资产负债表中删除。2018 年发布的框架包含关于“确认和终止确认”的新第 5 章，在段落中几乎没有任何精确性5.6至5.25. 然而，一般原则如下。首先，要完全考虑承认，必须满足上文修订和讨论的要素定义。其次，任何确认都必须为财务报表的使用者提供有用的信息，即相关的信息，并提供忠实的陈述。
该框架建议（第 5.16 段）如果流入或流出的可能性很低，则可能无法满足第二个条件。与先前框架的“可能”流量条件相比，这不是一个障碍。
具体标准给出了旧思想的应用，并且在后面的章节中考虑了一些例子。
让我们将这些想法应用到可以在某些资产负债表中找到的各种无形项目。例如，意大利公司 Costa Crociere SpA 在 2005 年采用 IFRS 之前一年的资产负债表如图 8.2 所示。
它包含若干被视为无形资产
的项目，包括：
(b) 研究支出；
(c) 发展支出；
(d) 宣传。
根据国际会计准则第 38 号（无形资产），这些项目的正确处理方式如下：
(a) 营业前费用不是资产，因为不存在具有未来收益的资源（第 69 段）。
(b) 研究支出可以产生资产，但（如果它在实体内部花费）很难证明收益很可能在资产负债表中确认支出（第 54 段）。
(c) 开发支出可以产生资产，当且仅当满足某些标准时才应确认资产——例如存在技术上可行且商业上可行的可单独识别的项目（第 57 段）。
(d) 宣传不能资本化，原因与研究不能资本化一样（第 69 段）。
因此，根据 IAS 38，Costa Crociere 对运营前、宣传和研究费用的处理是不可接受的，但其对开发支出的处理可能是可接受的，具体取决于具体情况。
会计代写|财务会计代写Financial Accounting代考|Initial measurement
一旦决定资产或负债应在资产负债表中确认，则有必要在显示之前对其价值进行计量。在实践中使用的大多数会计制度下，几乎所有资产的初始确认都是按成本而不是“公允价值”进行的。如果不是这种情况，就必须付出很多努力来估计和审计任何购买资产的公允价值。此外，购买资产的行为通常会导致确认损失，因为“成本”不仅包括资产的发票价格，还包括将资产置于可以生产的位置和条件所涉及的所有成本. 因此，这将包括工厂和机器的运费、销售税和安装费。对于土地和建筑物，
如果一家公司安排自己建造大楼，“成本”还包括建筑师费、清理土地等，以及建筑商的账单和土地成本。如果公司使用自己的劳动力或材料来建造资产，这些也应该增加资产的成本，而不是被视为经常性费用；也就是说，成本被资本化了。IFRS 和 US GAAP 还要求公司将专门用于创建非流动资产的借款的利息成本资本化。在劳动力或材料被资本化的情况下，损益表的某些格式（在第 6 章中描述为“按性质”）将此项目显示为一种收入。这是因为所有使用的人工和材料都已在损益表的其他地方计入。但是，资本化的项目与当前业务无关，所以它们被加回去就好像它们是收入一样（见第 8.4 节），尽管它们在逻辑上可以被视为支出的减少。在图例中8.5（西班牙 CEPSA），资本化费用 40.79 亿是借方显示的费用的部分贷方。
作为资产计量讨论的题外话，值得检查一下您是否能够理解图 8.5 中所示的损益表（在实施 IFRS 之前编制）的格式。这是本质上的（见第六章表6.3），也是水平复式记账形式。例如，为什么 CEPSA 将“营业收入”列为借方，将“财务损失”和“特别损失”列为贷方？
CEPSA 使用双条目格式，并在页面下方显示小标题。营业收入（67,674）是营业收入的超出部分(1,172,175)在经营借方(1,104,501). 严格来说，这不是很好的复式分录，因为营业收入的借方余额 67,674 被引入，就好像它是一个额外的借方分录，但与该规模的新贷方分录不匹配。同样，财务损失 12,684 是该类别的四个借方项目超过三个贷方项目的部分；超额损失 7,925 是该类的四个借方项目超过四个贷方项目的部分。
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