ACCAF8考试知识点-期后事项

　　Students of financial reporting and auditing papers will have to gain an understanding of how subsequent events (also known as ‘events after the reporting period’) affect the financial statements of an entity. This article will consider the financial reporting aspects concerning subsequent events using a case study type scenario, and will then discuss the auditing requirements that candidates of Paper F8, Audit and Assurance need to be aware of.

　　期后事项对企业的影响是财务报告及审计学员必须要了解的，本文就以一个案例来说明期后事项在财务报告中的作用以及F8这门课对期后事项的要求。

　　FINANCIAL REPORTING CONSIDERATIONS

　　In almost all circumstances, financial statements will not be finalised until a period of time has elapsed between the year-end date and the date on which the financial statements are (expected to be) issued. Therefore, regard has to be given to events that occur between the reporting date and the date on which the financial statements are (expected to be) authorised for issue.

　　在财务报告的报告日期(报告内容所对应期限)的结束日与报告制作完成并正式发布的日期之间所发生的事项也要被关注。

　　IAS 10, Events After the Reporting Period stipulates the accounting and disclosure requirements concerning transactions and events that occur between the reporting date and the (expected) date of approval of the financial statements. Among other things, IAS 10 determines when an event that occurs after the reporting date will result in the financial statements being adjusted, or where such events merely require disclosure within the financial statements. Such events are referred to in IAS 10 as ‘adjusting’ or ‘non-adjusting’ events.

　　Students who have studied Paper F3, Financial Accounting will have come across such terminology and it is imperative that they can differentiate between an adjusting and a non-adjusting event. IAS 10 prescribes the definitions of such events as follows:

　　IAS 10 中做了关于报表期后事项的会计处理和披露要求，对于能够影响财务报表的期后事项做了定义，并将这些事项分为了“调整事项”和“非调整事项”，具体定义如下：

　　Adjusting event(调整事项)

　　An event after the reporting period that provides further evidence of conditions that existed at the end of the reporting period, including an event that indicates that the going concern assumption in relation to the whole or part of the enterprise is not appropriate.

　　在报告日期之后能为报告日期结束日的情况提供进一步证明的事情，包含那些能够证明整个公司或其中一部分的持续经营假设不再适用的事情。

　　Non-adjusting event(非调整事项)

　　An event after the reporting period that is indicative of a condition that arose after the end of the reporting period.

　　非调整事项表示某种情形是发生在报告日期之后的事情。