Chapter

Chapter 3

IAS 1 –
Presentation of
Financial statements
HỆ ĐẠI HỌC GV: PHẠM TÚ ANH
I. STRUCTURE AND CONTENT
OF FINANCIAL STATEMENTS

Báo cáo tài chính

 II. Example: Statement of Financial Position:Báo cáo tình hình tài chính(Bảng cân đối kế toán)
XYZ Group – Statement of Financial Position as at 31st December 2014
(excluding comparatives)

2014 2014
€’000 €’000

ASSETS:Tài sản
Non-current Assets:Tài sản dài hạn (TK Loại 2)
Property, plant and equipment:TK211 X
Goodwill:Lợi thế thương mại: giống TK 213 X
Other intangible assets:TS vô hình : TK 213 X
Investments in associates:Đầu tư vào cty liên doanh liên kế=TK 222
X

Biological assets:Tài sản sinh học =TK 211 X

X
Tổng TS Dài hạn
Current Assets=Tài sản ngắn hạn (TK loại 1)

ác khoatnr tương đương X

3 tháng)
X
X
158) X
X
hạn (ví dụ:chi phí trả trước, tạm ứng, ….)
X
hạn
Total Assets:Tổng tài sản X
 Example: Statement of Financial Position
2014 2014
XYZ Group – Statement of Financial Position €’000 €’000
EQUITY AND LIABILITIES=Vốn chủ sở hữu và NPT
Equity Attributable to Owners of the Parent
Issued share capita=TK 41l X
Retained earnings=TK 421 X
Other components of equity=Những TK còn lại của Loại 4 X
X
Non-controlling interests X
Tổng TS loại 4= Tổng vốn chủ sở hữu
Non Current Liabilities=Nợ phải trả - dài hạn :TK 3 – Dài hạn
Lợi ích của cổ đông thiểu số
Long-term borrowings=Vay dài hạn = TK 341 – dài hạn X
Deferred tax=Thuế thu nhập hoãn lại phải trả = TK 347 X
Provisions=Dự phòng phải trả = TK 352 X
Financial liabilities=Nợ tài chính = ở VN ko có TK này -> giống TK X
341
X
Other liabilities=Khoản nợ khác -> TK 3 – dài hạn (Ví dụ :TK
3387…)
X
Current Liabilities=nợ phải trả - ngắn hạn = Tk 3 – ngắn hạn
Bank overdraft= thấu chi=khoản tiền doanh nghiệp xài nhiều hơn tiền X
mà DN có trong ngân hang = ở VN ko có TK này -> TK 3
Trade and other payables=Phải trả người bán + phải trả khác = 331 + X
334 + 336 + 338
Current portion of long-term borrowings=nợ dài hạn đến hạn trả = X
ngày xưa ở VN = TK 315
Tax payable X
Exercise in textbook/153
a. Phải thu KH :TK 131
b. Chi phí sx dở dang : TK 154
c. Phải trả ng bán : TK 331
d. Chi phí trả trước : TK 242 (ngắn hạn )
e. Tài sản : TK 211
f. Lợi thế thương mại : giống TK 213
g. Phải trả cho ngân hang : di vay mà ko cầ
sản đảm bảo = giống 341
h. Phát hang cổ phiếu ưu đãi = TK 411
j.Phải trả NLD = TK 334
k. Chứng khoán kinh doanh = TK 121
l. Phát hanfh cổ phiếu thường = TK 411
i. 3387
de receivable(TK131) Trade and other receivable Current Asset(TS Ngắn hạn

k in progress(TK154) Inventories Currents asset

de creditors(TK331) Trade and other payables Current liabities

payment( TK242) Other current assets Current assets

perty(TK211) Property,plants and equipment Non – currents asset

dwill(TK213) goodwill Non – currents asset

entures payables(tk Financial liabilities Current liabities

)
erence share +Issued share capital Equity
tal(TK411/TK 341) +Financial liabilities

amed revenue(TK
7) Other liabilities Non - Current liabilities
rued revenue(TK 334) Trade and other payables Current liabities

ding securities held(TK Financial assets Currents asset

1)
re capital(TK411) Issued share capital
Exercise in textbook/155
 Solution
Current Assets
Cash and cash equivalents xxx

Trade and other receivables xxx

Inventories xxx

Other current assets xxx

Total current Asset xxx

Current Liabilities

Trade and other payables xxx

Financial liabilities xxx

Current tax liability xxx

Total current liabilities xxx

Exercise in textbook/156
 Solution
Current assets
$

Cash and cash equivalents

Trade receivables
Financial assets
Inventories
Other current assets
Total Current Asset

• Notes:
- Paragraph 56 of IAS 1 precludes the classification of deferred tax assets, item (g), as a
current asset under any circumstances
 II. Example: Statement of Profit or Loss and Other Comprehensive Income
XYZ Group – Statement of Profit or Loss and Other Comprehensive Income for the Year
Ended 31st December 2014 (excluding comparatives) (classification of expenses by function)
Báo cáo lãi lỗ và các khoản thu nhập toàn diện

2014
€’000
Revenue=TK 511 X
Cost of sales=TK 632 (X)
Gross profit=Lợi nhuận gộp=TK 515 - TK 632 X
Other operating income=TK 515 +711 X
Selling and distribution expenses=TK 641 (X)
Administrative expenses=TK 642 (X)
Finance costs= TK 635 (X)
Profit before tax= LN trước thuế = gross profit + other X
operating income – 641 – 642 -635
Income tax expense=TK 821 (X)
Profit for the year=LN sau thuế = LN trước thuế - 821 X
Other Comprehensive Income: Các khoản thu nhập
toàn diện khác

Continued ....
 II. Example: Statement of Profit or Loss and Other Comprehensive Income
XYZ Group – Statement of Profit or Loss and Other Comprehensive Income for the Year
Ended 31st December 2014 (excluding comparatives) (classification of expenses by function)

2014
€’000
Other comprehensive income:
Items that may be reclassified into profit or loss:
Foreign exchange gains arising from the translation of foreign operations X
Items that will not be reclassified into profit or loss
Gain/(loss) on property revaluation X
Other comprehensive income for year X
Total comprehensive income for year X

Profit/(loss) attributable to:

Owners of the parent X
Non-controlling interests X
X

Total comprehensive income/(loss) attributable to:

Owners of the parent X
Non-controlling interests X
 Exercise in textbook/157
ng =TK 511
ãi = TK 515
bán tài sản = TK 711
đánh giá lại các khoản
doanh = TK 515
ức = TK 515
= 632
5
41

821
 Solution
Lachlan
LachlanLtd
Ltd
Statement
Statement of Comprehensive Income forthe
of Comprehensive Income for theyear
yearended
ended30
30June
June2013
2013
Revenue
Cost of sales
Gross profit
Other income
Selling and distribution expenses
Administrative expenses
Finance costs
Profit before tax
Income tax expense
Profit for the year
Other comprehensive income:
Revaluation loss on available-for-sale financial assets, net of tax
Total comprehensive income for the year
Calculations:
Calculations:
Other income comprises: Gain on sale of plant
Other income comprises:
Interest income
Valuation gain on trading investments
Dividend revenue
 Exercise in textbook/158

thu bán hàng= 511

thu từ tiề lãi = 515
ập từ việc bán nhà xưởng và
óc thiết bị = TK 711
n hang bán = TK 632
chính = TK 635
n hang = TK 641
DN = TK 642
ế TNDN = 821
 Solution
William
WilliamLtd
Ltd
Statement
Statement of Comprehensive Income forthe
of Comprehensive Income for theyear
yearended
ended30
30June
June2013
2013
Revenue = TK 511 950,000
Cost of sales= TK 632 600,000
Gross profit= TK 511 – TK 632 950,000 – 600,000=350,000
Other income= TK 711+TK515 25,000+10,000=35,000
Selling and distribution expenses=TK641 50,000
Administrative expenses=TK 642 30,000
Finance costs=TK 635 15,000
Profit before tax=
Income tax expense
Profit for the year
Other comprehensive income:
Revaluation gain on available-for-sale financial assets, net of tax
Total comprehensive income for the year
Calculations:
Calculations:
Other income comprises:
Other income comprises:
Interest revenue
Gain on available-for-sale investment, net of tax
 III. Statement of changes in equity

Share Other Retained

Capital Reserves Earnings Total
€’000 €’000 €’000 €’000
Opening balance x x x x
Changes in accounting policy - - x x

Restated balance x x x x

Changes in equity for year

Dividends (x) (x)
Total comprehensive income x x x

Issue of share capital x - - x

Total changes in equity x x x x
Transfer x (x)
Closing balance x x x x
Exercise in textbook/159
 Solution
Share General Revaluation Retained Total
capital reserve Reserve earnings
Balance at 30
June 2012
Changes in
accounting
policy
Restated
balance
Changes in equity for the year
Dividends
Total
comprehensive
income
Issues of share
capital
Transfer
Balance at 30
June 2013
 Exercise in textbook/160
- Dành cho các nhóm muốn lấy điểm 10 thường kỳ