Chapter 1: Conceptual Framework and Financial Statements
Maximilian Schillingsにより
1. Accounting Standards
1.1. GAAP
1.2. IFRS
2. IFRS Framework
2.1. Objective
2.2. Qualitative Characteristics
2.2.1. Understandability
2.2.2. Relevance
2.2.3. Reliability
2.2.4. Comparability
2.3. Constraints
2.3.1. Timeliness
2.3.2. Balance between Qualitative Characteristics
2.3.3. Benefits vs. Costs
2.4. Assumptions
2.4.1. Accrual Accounting
2.4.2. Going Concern
2.5. Elements
2.5.1. Asset
2.5.1.1. Property, Plant and Equipment (PPE)
2.5.2. Liability
2.5.3. Equity
2.5.4. Income
2.5.5. Expense
3. Accounting Equations
3.1. Assets = Liabilities + Equity
3.2. Net Income = Total Revenue and Gains - Total Expenses and Losses
3.3. Beginning Balance of Retained Earning + (Revenues for the Period - Expenses for the Period = Net Income) - Dividends for the Period = Ending Balance of Retained Earnings
4. 4 Financial Statements
4.1. (Comprehensive) Income Statement
4.1.1. Revenues
4.1.2. Expenses
4.1.3. Net Income
4.2. Statement of Changes in Equity
4.3. Balance Sheet
4.3.1. Assets
4.3.1.1. Current Assets
4.3.1.2. Non-Current Assets
4.3.2. Total Shareholders' Equity
4.3.3. Liabilities
4.3.3.1. Current Liabilities
4.3.3.2. Non-Current Liabilities
4.4. Statement of Cash Flows
4.4.1. Operating Activities
4.4.2. Investing Activities
4.4.3. Financing Activities