1

IFRS
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1. , ,
.

2. , ,
.

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.

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 1. 1) 3

(accounts receivable)
(trade receivables)


(notes receivable)

(accounts payable)

(trade payables)

(notes payable)

: (())

: (, ())
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 1. 1) 4

2009.6.1 : () \100,000 () .

() () () ()

() 100,000 () 100,000
() 100,000 () 100,000

2009.6.30 : 6 1 \100,000 () .

() () () ()

() 100,000 () 100,000
() 100,000 () 100,000

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 1. 1) 5

(, claim)
2

( , )

3
(, )

4
(, )

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 1. 2) , , 6

2 , ,

2008.6.1 : () () \100,000 .
6 30 . , () \1,000 .
() \1,500 . .
()() ()()
() 100,000 () 100,000
1,000 1,500
() 100,000 () 100,000
1,000 1,500
2008.6.3 : () , () \10,000 .

()() ()()
() 10,000 () 10,000
() 10,000 () 10,000
2008.6.30 : () () \90,000 .
()() ()()
() 90,000 () 90,000
() 90,000 () 90,000
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, (credit term)

, .
= 60, =10, =2% ,
2/10, n/60 .

(trade discount) (cash discount)

(bargain sale)
(catalog
price) : (sales discount),

: (purchase discount)

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2008.6.11 : () () \100,000 2/10, n/30

.

2008.6.21 : () .

() () () ()

2008.6.11 () 100,000 () 100,000

() 100,000 () 100,000

2008.6.21 () 98,000 () 100,000

2,000 () 98,000
() 100,000 2,000

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() ()

() 2008.6.1 ~ 6.30 () 2008.6.1 ~ 6.30
I. () \188,000 I. xxx
200,000 II. (xxx)
(10,000) 1. xxx
(2,000) 2. () 289,500
II. (xxx ) 300,000
. . . 1,500
III. xxx (10,000)
IV. (xxx) (2,000)
1,000 3. (xxx)
....

, : ,
, .
8 , : .
1.
, .
2.
3.
 2. 1) 10

,

.

(bad debt) ?
(= )

.
- (, write-off) .

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(direct write-off method)

2008 12 31 () : \100,000.
2008
,
.
\97,000 2009 2 28 \3,000
2009 6
.
: 2009 .

2008, 2009
.

!
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(allowance method)

2008 12 31 () : \100,000.

\97,000 2009 2 28 \3,000

2009 6
.

: 2009 .

:
2008 .
, 2008 2008 .

, ,
, . [ ]

2008 ()
, (bad debt expense) .
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, () .

2008 12 31, \100,000 3% \3,000

.

2009 2 28 \97,000 6 30
.

2008.12.31 () 3,000
2008.12.31
() 3,000

2009.2.28 () 97,000 () 97,000

2009.2.28
() 97,000 () 97,000
() 3,000 () 3,000
2009.6.30 2009.6.30
() 3,000 () 3,000

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() (contra-asset account).
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 2. 2) 14

, \100,000 \97,000 .

() 2008 12 31
-------------------------------------------------------

I. I.
1. xxxx 1. xxxx
2. xxxx 2. xxxx
3. 100,000 ......
(3,000) 97,000
......
-------------------------------------------------------

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,
, .

, ,
.

< ,
.

()

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4 1

2008.12.31 : \100,000 3% .

() 3,000 () 3,000
2009.2.28 : 2008 \98,000
.

() 98,000 () 100,000
2,000

2009.12.31 : 2009 \200,000 3%

.

() 5,000 () 5,000

2009.12.31 : = (\200,000 x 3%) - \1,000

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4-1 2

2008.12.31 : \100,000 3% .

() 3,000 () 3,000
2009.2.28 : 2008 \99,400
.

() 99,400 () 100,000
600

2009.12.31 : 2009 \200,000 1%

.

() 400 () 400

2009.12.31 : = (\200,000 x 1%) - (\3,000 - \600) = - \400

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, 2008
,
.
.

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2008.12.31 : \100,000 3% .

() 3,000 () 3,000
2009.2.28 : 2008 \95,000
.

() 95,000 () 100,000
3,000
2,000
2009.12.31 : 2009 \200,000 3%
.

() 6,000 () 6,000

2009.12.31 : = (\200,000 x 3%) - (\3,000 - \3,000) = \6,000

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[ 5] , 2006 2 28 [ 4] ,
12 31 .
(
) ..

5
2009.2.28 : 2008 \95,000 ,

. ( = \3,000).

() 95,000 () 95,000
5,000 3,000
() 100,000 2,000
() 100,000
.
2009.12.31 : 2009 \200,000 3% .
() 8,000 () 6,000
() 8,000 () 6,000
2009.12.31 :
= (\200,000 x 3%) (- \2,000)
8
= \8,000
1.
2.
3.
 2. 2) 21

(, written-off accounts) ,
?

1 (,
) ((, reverse entry) ) .

2 , .

6 ( 4 )
2010.1.31 : 228 \2,000 .

() 2,000 () 2,000
2,000 2,000

2010.1.31 : , ( ),
.

() 2,000 () 2,000
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( : 3%
) ,
(aging schedule) .

(aging schedule)

( )
,

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 2. 3) : 23

380,000 ()
. 23,000.

()
. .

\200,000 0.5 % \1,000

1~30 100,000 5.0 5,000

31~90 50,000 10.0 5,000

91~150 10,000 40.0 4,000

151 20,000 80.0 16,000

\380,000 \31,000

() 8,000 () 8,000
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= \31,000 - \23,000 = \8,000
2.
3.
 2. 3) : 24

T-

())

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- ,
3 :
(note discounting) - , .
,
.

( )
( , net proceeds)

* , : (factoring).

(, ) (, )
(endorse with recourse) (endorse without recourse)

( : ) ( : )

(, ,
8
):
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 3. 1) 26

, ()

(, ),
.

,
.

!
, ()
.

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8 () 2008 9 3
. \100,000, 3 ,
. \97,000 .
12 3() .
2008 9 3 12 3 .

2008
9 3 () 100,000 () 100,000

() 97,000 () 100,000
3,000

2008
12 3 () 100,000 () 100,000

,
()
93 ( ) (, ).

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: , .

" (

)

() .
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9 2008 6 8 () () \100,000
.

() \100,000 .

() \90,000 , \10,000
3 () . \10,000
2008 9 8 .

2008 6 8 9 8 .

() ()

2008 6 8 2008 6 8
() 100,000 () 90,000
() 90,000 10,000
10,000 () 100,000

2008 9 8 2008 9 8
() 10,000 () 10,000
() 10,000 () 10,000
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() ()
,
,

2008 3 5 () ()
10
\50,000 . 3 28 \50,000
.
.

() ()

2008 3 5 2008 3 5
() 50,000 () 50,000
() 50,000 () 50,000
2008 3 28 2008 3 28
() 100,000 () 50,000
() 50,000 50,000
50,000 () 100,000
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,

( )
( ) .

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:

:
:

:

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() ()

: () : ()

11 2008 12 8 \100,000
.

() 100,000 () 100,000

2008 12 26
, \50,000 , \50,000
.

() 50,000 () 100,000
8 50,000
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2.
3.
 3. 5) 34

3 . ( : , , )

() 3

12 () 2008 12 17
\30,000 \10,000 \160,000 .
12 27
.

2008 () 200,000 () 160,000

12 17 () 30,000
() 10,000

2008 () () 30,000 () 40,000

12 27 () 10,000
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 35
* :

(interest-bearing notes)

()

= +
(maturity value)

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 36
* :

1 90
100,000 ( 12%) 30
15%
. (1=360 )

:
: 103,000 = 100,000 + 100,000 0.12 90/360
: 2,575 = 103,000 0.15 60/360
: 100,425
: 101,000 = 100,000 + 100,000 0.12 30/360
: (575)

< >
() 100,425 () 100,000
() 575 1,000

< >
() 100,425 () () 100,000
1,000
8
1. () 575
2.
3.
 37
* :

2 ( 100,000)
.

< >

() 100,000
() () 100,000

< >

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 38

To Be Continued.

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