AICPA《審計(jì)與鑒證》考點(diǎn)：期后事項(xiàng)兩大分類

來源: 正保會計(jì)網(wǎng)校編輯： 2018/09/29 17:08:28　字體：大小

2019年美國注冊會計(jì)師考試即將來襲，各位考生準(zhǔn)備好了嗎？針對AUD《審計(jì)與鑒證》科目備考，正保會計(jì)網(wǎng)校AICPA教學(xué)老師特為大家分享了期后事項(xiàng) （Subsequent Events）的兩大分類及相關(guān)例子，祝您備考順利！

為了確定期后事項(xiàng)對被審計(jì)單位財(cái)務(wù)報(bào)表的影響，有兩類期后事項(xiàng)需要被審計(jì)單位管理層考慮，并需要注冊會計(jì)師審計(jì)：（A subsequent event is an event or transaction that occurs after the balance sheet date but before the financial statements are issued or are available to be issued. Subsequent events can be divided into two categories—recognized subsequent events and nonrecognized subsequent events.）

（1）財(cái)務(wù)報(bào)表日后調(diào)整事項(xiàng)，即對財(cái)務(wù)報(bào)表日已經(jīng)存在的情況提供了新的或進(jìn)一步證據(jù)的事項(xiàng)。這類事項(xiàng)影響財(cái)務(wù)報(bào)表金額，需提請被審計(jì)單位管理層調(diào)整財(cái)務(wù)報(bào)表及與之相關(guān)的披露信息。（Subsequent events requiring an adjustment refers to those items/conditions, which already existed at the date of the financial statement or have some updated information and evidence. These items require the adjustment and relevant disclosure made by the management, as they will cause effect over the financial statements presentation.）

① 財(cái)務(wù)報(bào)表日后訴訟案件結(jié)案，法院判決證實(shí)了企業(yè)在資產(chǎn)負(fù)債表日已經(jīng)存在現(xiàn)時(shí)義務(wù)，需要調(diào)整原先確認(rèn)的與該訴訟案件相關(guān)的預(yù)計(jì)負(fù)債，或確認(rèn)一項(xiàng)新負(fù)債。（Closing litigation after the date of the financial statements also requires adjustment, when the court has confirmed the entity’s current obligation existed at the date of the financial statements. Accordingly, the accrued/estimated liability should be adjusted to reflect the court decision or a new liability should be confirmed.）

② 財(cái)務(wù)報(bào)表日后取得確鑿證據(jù)，表明某項(xiàng)資產(chǎn)在資產(chǎn)負(fù)債表日發(fā)生了減值或者需要調(diào)整該項(xiàng)資產(chǎn)原先確認(rèn)的減值金額。（Inthe case that reliable evidence has been obtained after the financial statement date, and the evidence can prove that certain assets have impaired and therefore provision is needed to decrease the original value as of the financial statement date.）

③ 財(cái)務(wù)報(bào)表日后進(jìn)一步確定了資產(chǎn)負(fù)債表日前購入資產(chǎn)的成本或售出資產(chǎn)的收入。（In the period subsequent to the financial statement date, it is further confirmed the history cost of previously-purchased assets or the income of asset disposal.）

④ 財(cái)務(wù)報(bào)表日后發(fā)現(xiàn)了財(cái)務(wù)報(bào)表舞弊或差錯(cuò)。（After the date of financial statements, the errors or the fraud in the financial statements are found/spotted.）

（2）財(cái)務(wù)報(bào)表日后非調(diào)整事項(xiàng)，即表明財(cái)務(wù)報(bào)表日后發(fā)生的情況的事項(xiàng)。這類事項(xiàng)雖不影響財(cái)務(wù)報(bào)表金額，但可能影響財(cái)務(wù)報(bào)表的正確理解，需提請被審計(jì)單位管理層在財(cái)務(wù)報(bào)表的附注中作適當(dāng)披露。（Subsequent events that provide information about conditions that occurred after the balance sheet date and did not exist at the balance sheet date. Entities should not recognize nonrecognized subsequent events in the financial statements. The disclosure in the notes of financial statements by the management is needed.）

① 發(fā)行股票和債券(報(bào)表日后發(fā)生)

Sale of bond or capital stock

② 商業(yè)并購(報(bào)表日后發(fā)生)

Business combination

③訴訟案件結(jié)案,在資產(chǎn)負(fù)債表日之前未存在現(xiàn)實(shí)義務(wù)

Settlement of litigation, if the litigation arose after the balance sheet date

④ 由于火災(zāi)或重大自然災(zāi)害導(dǎo)致的工廠/存貨損失(報(bào)表日后發(fā)生)

Loss of plant or inventory due to fire or natural disaster

⑤ 資產(chǎn)或負(fù)債的公允價(jià)值變動(dòng)或匯率變動(dòng)(報(bào)表日后發(fā)生)

Changes in the fair value of assets or liabilities or foreign exchange rates

⑥ 簽訂重大擔(dān)保協(xié)議或承擔(dān)或有負(fù)債(報(bào)表日后發(fā)生)

Entering into significant commitments or contingent liabilities