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ACCA SBR知识点：Double entry
文章来源：ACCA全球官网
发布时间：2021-12-13 11:06
阅读：403次
本文解释了有关损益和其他综合收益表中应在何处确认损益（即何时应在损益中确认以及何时在其他综合收益中确认）的现行规则和概念性辩论。上一篇我们介绍了Recycling，本文我们继续讲解Double entry。
Double entry
The purchase,the revaluation,the disposal and the transfer to RE is accounted for in this way.
IFRS 9 also prohibits the recycling of the gains and losses on FVTOCI investments to SOPL on disposal.The no reclassification rule in both IAS 16 PPE and IFRS 9 means that such gains on those assets are only ever reported once in the statement of profit or loss and other comprehensive income–ie are only included once in total comprehensive income.However many users,it appears,rather ignore the total comprehensive income and the OCI and just base their evaluation of a company’s performance on the SOPL.These users then find it strange that gains that have become realised from transactions in the accounting period are not fully reported in the SOPL of the accounting period.As such we can see the argument in favour of reclassification.With no reclassification the earnings per share will never fully include the gains on the sale of PPE and FVTOCI investments.
The following extract from the statement of comprehensive income summarises the current accounting treatment for which gains and losses are required to be included in OCI and,as required,discloses which gains and losses can and cannot be reclassified back to profit and loss.
相关阅读：【ACCA SBR知识点：损益和其他综合收益的概念】
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