PDF 《新準則》IFRS 18「財務報表之表達與揭露」 - Deloitte US

Disaggregation—Income Statement Expenses

The Board decided to pursue a single-level disaggregation approach that would (1) remove inventory and manufacturing expense as a required expense category and (2) add purchases of inventory as a required expense category. To assist stakeholders in understanding the Board's tentative decisions, the FASB staff has included an example income ...

IFRS 15 Revenue aggregation and disaggregation at best

The standard includes the following disclosure requirements in relation to the disaggregation of revenue: Disclosure requirements in IFRS 15. Quantitative. Disaggregated revenue by categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. IFRS 15 114.

PDF July 2020 Disaggregation - IFRS

disaggregation. 1. Identify assets, liabilities, equity, income and expenses that arise from individual transactions or other events 2. Classify items into groups based on shared characteristics, resulting in line items in the primary financial statements that share at least one characteristic 3.

PDF Guide to annual financial statements - IFRS 15 supplement - KPMG

Disaggregation of revenue. IFRS 15.114-115, B87-B89. IFRS 15 requires the disclosure of revenue from contracts with customers disaggregated into . categories that depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. The standard includes examples of such categories.

FASB Discusses Disaggregation of Income Statement Expenses | DART ...

At its June 26, 2024, meeting, the FASB finished redeliberating its proposed Accounting Standards Update (ASU) Disaggregation of Income Statement Expenses. Specifically, the Board made tentative decisions related to "the disaggregation of relevant expense captions that contain purchases of inventory" and "using estimates and other methods."

PDF Revenue from Contracts with Customers - Hong Kong Institute of ...

disaggregation of revenue into appropriate categories; (b) contract balances, including the opening and closing balances of receivables, contract assets and contract liabilities; (c) performance obligations, including when the entity typically satisfies its performance obligations and the transaction price that is allocated to the ...

Disaggregation is key to understanding performance

The disaggregation and separate presentation of different types of income and expense items is vitally important for investors to understand performance 1. Disaggregation can take the form of less aggregation, for example, the separate presentation of depreciation expense by type of fixed asset instead of for all fixed assets combined.

PDF AP6B: Guidance on aggregation and disaggregation - IFRS

12. A lack of guidance on what is meant by the terms 'classification', 'aggregation' and 'disaggregation' means preparers have different interpretations of what is meant by these terms. Moreover, users may find it difficult to understand the criteria used by preparers for aggregating or for disaggregating information.

The Decision-Usefulness of ASC 606 Revenue Disaggregation

To shed light on this question, we investigate the revenue disaggregation requirements of ASC 606. These requirements had significant disclosure consequences, illustrated by an over two-fold increase in the median number of revenue items in disaggregating firms' reports. Consistent with enhanced decision-usefulness, we find higher (lower ...

Disaggregation-related projects - IAS Plus

Chapter 1 Disaggregation of Financial Reporting Information requested stakeholder feedback on improving the relevance of the statement of cash flows. Investors and other users generally agreed that greater disaggregation of the statement of cash flows should be a priority for the FASB to help them better perform their analyses. At its June ...

PDF 資誠聯合會計師事務所 - PwC

之敘述財務報表附註IFRS 會計處理之整體觀念是訂定於IASB的「財務報表 . 架構」中。資誠論點:IFRS是一套以原理原則為基礎的會計準則,執行時需要許多的專業判斷,因此特別重視資訊的揭露,以能使報表使用者充分了 . 公司會計處理的依據。在IFRS下,每家公司的財 ...

107年新挑戰－客戶合約收入 (Ifrs 15) 上路，您準備好了嗎？

IFRS 15簡介. 無論工程建造、商品銷售或勞務提供，IFRS 15將以單一原則規範所有客戶合約之收入認列。. 針對符合客戶合約條件之合約，企業依合約約定檢視所承諾之所有商品或勞務，據以辨認合約之履約義務，接著將合約約定或估計之交易價格，依照相對單獨 ...

Disaggregating Income Statement Expenses | IMA

The FASB is preparing a new exposure draft around disaggregation of income statement expenses. At the IMA ® (Institute of Management Accountants) 2023 Accounting & Finance Conference, Financial Accounting Standards Board (FASB or Board) member Marsha Hunt alerted attendees that the FASB is readying a new exposure draft that, if adopted, will ...

Financial Statement Disaggregation Decisions - JSTOR

We examine (1) whether disaggregation increases the reliability of income statement numbers by decreasing the amount of misstatement that auditors tolerate, (2) whether location (statement or note presentation) of the disaggregated data moderates this effect, (3) the degree of consensus. among auditors on these two issues, and (4) what concerns ...

My IFRS 17 digestion. 最近稍微研究了IFRS… | by 李照聖| IFRS17 | CPA | Medium

一、與IFRS 9的互動：會計配比. 這點是我開始念IFRS 17的起因。 在念IFRS 17前，我念了一篇關於IFRS 9對於保險業影響的文章[1]，裡面談到了IFRS 9的適用與IFRS 4鎖定利率的負債，可能產生的會計配比不當(Accounting Mismatch)。. 會計配比的意思是說，相對應的資產與負債，應該要用相同的方式衡量(成本或公允 ...

The effects of financial statement disaggregation on audit pricing

While financial statement disaggregation may have beneficial effects on the quality of financial information, we document that financial statement disaggregation can impose costs on firms in terms of higher audit fees and a higher likelihood of litigation. Our study informs standard setters, firms and auditors as they debate the costs, benefits ...

PDF 我國財務會計準則與 Ifrs之主要差異解析 暨 我國 ... - Twse

一、國際會計準則(ifrs)簡介 10 分鐘 1. ifrs之制定機構及架構介紹 2. ifrs之重要概念介紹 3. ifrs之未來發展 4. ifrs之全球採用趨勢 5. ifrs採用後對資本市場之效益 二、我國財務會計準則與ifrs之主要差異分析 40 分鐘 1. 重要會計議題之差異 2. 重要差異對未來會計實務 ...

PDF 國際會計準則第 38 號號號號 「「「無形資產 「無形資產」」」」

國際會計準則委員會於1998 年9 月發布國際會計準則第38號「無形資產」,其取代國際會計準則第9 號「研究及發展成本」(1993 年發布,取代1978 年7 月發布之較早版本),並於1998 年作有限度之修改。. 國際會計準則理事會於2001 年4月決議,依據舊章程所發布之所有準則及 ...

PDF 重要會計用語中英對照

2 「重要會計用語中英對照」 Item Term in English Term in Chinese 30 acquired goodwill 收購(之)商譽 31 acquired in a business combination 企業合併所取得 32 Acquiree 被收購者 33 Acquirer 收購者/取得者 34 Acquisition 收購/ 取得 35 acquisition date 收購日/取得日 36 Active market 活絡市場 37 active use 積極使用

PDF 重要會計用語中英對照

1 重要會計用語中英對照 配合2012年版國際務報導準則修訂 Item Term in English Term in Chinese 1 [Amount] recoverable 可回收(金額) 2 'Corridor' 緩衝區 3 'Cost of sales' method 銷貨成本法 4 Acceptable under IFRSs 國際 務報導準則可接受 5 Accountability of management 管理階層之課責性 6 Accounting 會計

利潤表 - 维基百科，自由的百科全书

利潤表 （ GAAP 舊制：英語： Income Statement ， IFRS 制：英語： Statement of Comprehensive Income, 綜合損益表），或稱 購銷損益帳 （Trading and Profit and Loss Account），為會計重要 財務報表 之一（其餘為 資產負債表 、 現金流量表 、 股東權益變動表 ）。. 主要計算及顯示 ...

会計英語（収益認識） 「収益の分解」を英語で 佐和公認会計士事務所

2. aggregationとdisaggregation. disaggregation は「 分解 」という意味ですね。. 反意語の aggregation も 「集約」とか「合算」 みたいな意味で、よく使います。. あくまでも、会計とか税務の世界で、ということですけど。. 今日はここまでです。. では、では。. 話す ...

GenAI Customer Solutions Engineer Job in New Delhi at Intel

Currently, she heads the Penang Disaggregation Manufacturing and continues to make her mark. Learn more. Angelene Shalni: A Medical Enthusiast's Tech Transformation. Meet Angelene Shalni Kumarasan who transitioned from a medical aspirant to a Manufacturing Technician, triumphing over stereotypes. She now leads Intel's Pelican Project while ...

Intel Demonstrates First Fully Integrated Optical I/O Chiplet

Intel Corporation's Integrated Photonics Solutions (IPS) Group has demonstrated the industry's first fully integrated optical compute interconnect (OCI) chiplet co-packaged with an Intel CPU ...

Intel Demonstrates First Fully Integrated Optical I/O Chiplet

What's New: Intel Corporation has achieved a revolutionary milestone in integrated photonics technology for high-speed data transmission. At the Optical Fiber Communication Conference (OFC) 2024, Intel's Integrated Photonics Solutions (IPS) Group demonstrated the industry's most advanced and first-ever fully integrated optical compute interconnect (OCI) chiplet co-packaged with an Intel ...

PDF 54922 Federal Register /Vol. 89, No. 127/Tuesday, July 2 ... - GovInfo

Federal Register/Vol. 89, No. 127/Tuesday, July 2, 2024/Notices 54925 10 See AS 1105.22-.27. 11 See AS 2315, Audit Sampling. 12 See AS 1105.02. 13 See AS 1105.04-.06. BILLING CODE 8011-01-C Items Identified for Investigation in a Test of Details—Designing substantive tests of details and tests of controls

PDF Th D Congress Session H. R. 8433

18 disaggregation of data by population for purposes of con-19 ducting research or developing products. 20 ''(c) DEFINITION.—In this section, the term 'diver-21 sity statement' means any written or oral statement dis-22 cussing— 23 ''(1) the race, sex, color, ethnicity, gender iden-

PDF The Sustainable Development Goals Report 2024 - UNSD

disaggregation. Uncovering the intersectional disadvantages faced by the . most marginalized groups demands additional efforts. For example, a side event on citizen data at the fifty-fifth session of the United Nations Statistical Commission showed that indigenous women and girls with disabilities