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# 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|FNS50217 Balance sheets (statements of financial position)

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## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Balance sheets (statements of financial position)

A number of items, if material, should be shown as separate totals on the face of the balance sheet. These are specified in IAS 1 as follows:
property, plant and equipment;
investment property;
intangible assets;
financial assets (unless included under other headings below);
investments accounted for using the equity method (see Chapter 14);
biological assets within the scope of IAS 41 ;
inventories;
cash and cash equivalents;
assets held for sale;
provisions;
financial liabilities (unless included under other headings);
insurance contract liabilities;
liabilities and assets for current tax;
deferred tax liabilities and assets;
liabilities of disposal groups held for sale;
non-controlling interests, presented within equity (see Chapter 14);
issued capital and reserves attributable to the owners of the parent.

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Profit or loss

As with the balance sheet, IAS 1 requires certain disclosures on the face of the statement of profit or loss and other disclosures either on the face of the statement or in the Notes, at the discretion of the reporting entity.
As a minimum, the face of the statement should show the following items (as well as some items relating to certain financial assets, where relevant):

• revenue;
• finance costs;
• share of the after-tax profits and losses of associates and joint ventures (see Chapter 14);
• tax expense;
discontinued operations.
The determination of revenue is a complex matter, discussed in Chapter 8 . Additional line items, headings and subtotals should be presented on the face of the income statement when required by more specific standards or when such additions are necessary to present fairly the entity’s financial performance. IAS 1 explicitly accepts that considerations of materiality and the nature of the entity’s operations may require additions to, deletions from, or amendments of, descriptions within the above list.

Beyond all the above, there is a requirement that an entity should present, either on the face of the income statement (which is ‘encouraged’ but not obligatory under IAS 1) or in the Notes to the income statement, an analysis using a classification based on either the nature of expenses or their function within the entity. The implications of this distinction between classification by nature and classification by function are conveniently illustrated by turning to the EU Directive’s specifications for the income statement. The Directive requires that member states allow one or both of the layouts given in its Article $13 .$

IAS 41 范围内的生物资产；

## 会计代写|财务会计代考FINANCIAL ACCOUNTING代写|Profit or loss

• 收入;
• 财务费用；
• 应占联营企业和合营企业的税后损益（见第十四章）；
• 税费；
停止经营。
收入的确定是一个复杂的问题，将在第 8 章中讨论。当更具体的标准要求或为了公平地反映实体的财务业绩而需要增加的项目、标题和小计时，应在损益表的正面列报额外的项目、标题和小计。IAS 1 明确承认，考虑到实体经营活动的重要性和性质，可能需要对上述清单中的描述进行增补、删减或修改。

## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。