免费咨询热线：400-699-1716 
微信
APP
ACCA FR知识点：可靠估计
文章来源：ACCA全球官网
发布时间：2021-09-16 10:43
阅读：1025次
Reliable estimate
In an exam,it is unlikely that it will not be possible to make a reliable estimate of a provision.Likewise,it is unlikely that an entity will be able to avoid recording a liability when there is an obligation by claiming there is no way of producing an estimate of the amount.The main rule to follow is that where a single obligation is being measured,the best estimate will be the most likely outcome.If the provision being measured involves a large number of items,such as a warranty provision for repairing goods,the expected value should be calculated using the probability of all possible outcomes.
EXAMPLE–best estimate
Rey Co has received legal advice that the most likely outcome of the court case from the employee is that they will lose the case and have to pay$10m.The legal team think there is an 80%chance of this.They believe there is a 10%chance of having to pay$12m,and a 10%chance of paying nothing.【点击免费下载>>>更多ACCA学习相关资料】
In this case,Rey Co would provide$10m,being the most likely outcome.It is not uncommon for candidates to incorrectly take the$12m,thinking that the worst-case scenario should be provided for.Other candidates may calculate an expected value based on the various probabilities which also would not be appropriate in these circumstances.
EXAMPLE–expected value
Rey Co gives a year’s warranty with all goods sold during the year.Past experience shows that Rey Co needs to do no repairs on 85%of the goods.On average,10%need minor repairs,and 5%need major repairs.Rey Co’s manufacturing manager has calculated that if minor repairs were needed on all goods,it would cost$100,000 and major repairs on all goods would cost$1m.
Here,the provision would be measured at$60k.The expected cost of minor repairs would be$10k(10%of$100k)and the expected costs of major repairs is$50k(5%of$1m).This is because there will not be a one-off payment,so Rey Co should calculate the estimate of all likely repairs.
相关推荐：【ACCA FR知识点：过去事项的现时义务】
2022年ACCA最新学习资料包
请大家认真填写以下信息，获取2025年ACCA学习资料包，会以网盘链接的形式给到大家，点击免费领取后请尽快保存。
*姓名不能为空
*手机号错误
*验证码错误
考试问答
Alex
讲师认证：长江出版社《财务会计习题集》主编
华东政法大学外聘硕士生导师，北京交通大学特聘教授，师上海师范大学外聘教授，长江出版社《财务会计习题集》主编；中国注册会计师，ACCA会员，CFA持证人，FRM持证人。 曾就职于知名会计师事务所，是会开直升机、会开坦克、会潜水，去过36个国家的“博士商科教书匠”，坚信“商科没有学不会的知识点”。教学成绩斐然，口碑极佳。
免费下载老师推荐的学习资料
免费直播
