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R20+R21 - Coggle Diagram
R20+R21
financial reporting
standard R20
SEC filling requirement
use in US
requires listed companies to provide an
MD&A and specifies the content
form S-1
form 10-K
form 10-Q
form DEF-14A
IASB conceptual framwork
fundamental qualitative characteristic
relevance
faithful representation
enhancing qualitative characteristic
comparability
verifiability
understandability
timeliness
IFRS VS GAAP
IFRS
principle base
judgement
GAAP
rule base
想要进步成obejctive oriented base
standard setter
IASB
设立IFRS
FASB
设立GAAP
regulator督促执行准则
SEC
US
IOSC
international
understanding income statement R21
income statement
revenue
sales revenue
service revenue
net sales
subtract sales discount and estimated return
expense
IFRS 的 classification
nature
material cost
salary expenses
rent expenses
utiltiy expenses
interest expenses
depreciation expenses
function
COGS, SG&A
selling expenses
店面的租聘，广告，市场推广，销售人员的工资
销售费用
administrative expenses管理费用
办公室族谱，行政，管理人员的薪酬
format of I/S
continuing operation
operating section
operating revenue
operating expense
non-operating section &
non-recurring term
income tax section
discontinued operations
accounting changes
retrospective
change in accounting policy
对以往的relevant财报进行更改
error
prospective
change in accounting esitmate
只从今年开始改财报
变更对设备的预计寿命等
revenue recognition (IFRS)
identify the contract with a customer
identify the distinct performance obligations in the contract
determine the transaction price
allocate the transaction price to the performance obligstions in the contract
recognize revenue when the entity satisfies a performance obligation
只要有contract， 也有确切价格，一旦交货就可以确认revenue
EPS 计算
必考
选股基本面的一个重要指标
formula
若股数变多，导致EPS下降，记录为DEPS
basic EPS
formula
与时间有关
用月计算
无需考虑日期的情况
stock split
stock dividend
diluted EPS
分母的增加导致EPS被稀释
可转preferred share
CS增加，原来应付的preferred share div 降低
可转债debt
CS增加，原来应付的interest降低int*(1-t)
股权兑换stock option
CS增加
具体增加多少要算 (MP-EP)/MP