Ruckman公司从美国通用会计准则(U.S. GAAP)报表到国际财务报告准则(IFRS)的要求(Requirements)
时间:2013-04-27 22:14:25 来源:www.ukthesis.org 作者：英国论文网 点击:180次
| Phase II Requirements 第二阶段 要求 1.Use the additional information Chris gathered (Exhibit 2) to prepare a list of journal entries converting Ruckman, Inc.’s U.S. GAAP financial statements to IFRS.运用克里斯收集额外的信息(图2),准备转换Ruckma公司从美国通用会计准则财务报表到国际财务报告准则列表的日记条目. 2.Record your conversion entries and make any necessary changes to present Ruckman Inc.’s balance sheet and income statement in accordance with IFRS for the year ended December 31, 2009. To save you time, the company’s U.S. GAAP financial statements are available from your instructor in an Excel spreadsheet. Consider the following items when preparing the IFRS financial statements:记录你转换的条目,并做出任何必要的修改,以呈现Ruckman公司在2009年12月31日止年度,按照国际财务报告准则提出的资产负债表和损益表.为了节省你的时间,该公司的美国通用会计准则财务报表可从你导师的Excel电子表格获取.编制按国际财务报告准则编制的财务报表时,考虑以下几项内容: a.Presentation of deferred taxes递延税项的呈报 b. Appropriate terminology for equity accounts http://ukthesis.org/kjzy/ 主权帐户的适当术语 TABLE 2 Consolidated Balance Sheet 合并资产负债表 Ruckman, Inc. December 31, 2009 (in $ thousands) Assets 资产 Cash and cash equivalents $71,943 现金及现金等价物 Accounts receivable 33,490 应收账款 Inventories 45,095 库存资产 Available-for-sale securities 9,025 可供出售证券 Deferred tax assets 59 递延税项资产 Other current assets 4,831 其他流动资产 Total current assets 164,443 流动资产合计 Property, plant and equipment 35,119 物业，厂房及设备 Investment property 4,908 投资物业 Deferred tax assets 4,773 递延税项资产 Goodwill 14,747 商誉 Other intangible assets 11,16 其他无形资产 Other non-current assets 747 其他非流动资产 Total non-current assets 71,454 非流动资产合计 Total assets $235,897 总资产 Liabilities and shareholders’ equity 负债和股东权益 Short-term debt $1,251 短期债务 Accounts payable 23,761 应付帐款 Accrued income taxes 254 预提所得税 Other accrued liabilities 2,820 其他应计负债 Other current liabilities 4,878 其他流动负债 Deferred revenues 24,877 递延收入 Total current liabilities 57,841 流动负债总额 Debt 10,103 债务 Other non-current liabilities 16,475 其他非流动负债 Total non-current liabilities 26,578 非流动负债总额 Total liabilities 84,419 负债总额 Common stock: 29,713,000 shares issued and outstanding 29,713 普通股:9713000股股份已发行及流通 Additional paid in capital 71,228 Retained earnings 52,906 保留盈利 Accumulated other comprehensive loss (2,369) 累计其他综合亏损 Total equity 151,478 总权益 Total liabilities and shareholders’ equity $235,897 负债和股东权益总计 TABLE 3 Statement of Cash Flows 现金流量表 Ruckman, Inc. Year ended December 31, 2009 (in $ thousands) Cash flow from operating activities 经营活动产生的现金流量 Net income for the year $9,129 本年度收入净额 Reconciliation between net income and cash flows from operating activities 纯收入和经营活动产生的现金流量之间的对账 Impairment expense 2,872 减值支出 Depreciation and amortization 7,844 折旧及摊销 Deferred income taxes 232 递延所得税 Other changes in 其他变动 Asset accounts (27,777) 资产账户 Liability accounts 29,006 负债科目 Cash flow provided by operating activities 21,306 经营活动所提供的现金流量 Cash flow from investing activities 投资活动产生的现金流量 Capital expenditures in property, plant, and equipment (2,181) 物业，厂房及设备的资本开支 Capital expenditures in intangible assets (184) 无形资产的资本开支 Cash flow used for investing activities (2,365) 用于投资活动的现金流量 Cash flow from financing activities 筹资活动产生的现金流量 Issuance of convertible bonds 4,000 发行可换股债券 Cash flow provided by financing activities 4,000 筹资活动产生的现金流量 Effect of changes of exchange rates on cash and cash equivalents (390) 汇率变动对现金及现金等价物的影响 Net change in cash and cash equivalents 22,551 现金及现金等价物净变动 Cash and cash equivalents at the beginning of the period 49,392 期初现金及现金等价物 Cash and cash equivalents at the end of the period $71,943 期末现金及现金等价物 Supplemental disclosure of cash flow information: 现金流量信息补充披露: Interest paid (42) 支付利息 Interest received 253 已收利息 Income taxes paid (923) 已付所得税 (责任编辑：ukthesis.org) |
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