Ruckman公司从美国通用会计准则(U.S. GAAP)报表到国际财务报告准则(IFRS)的要求(Requirements)
04-27, 2013
Phase II Requirements
第二阶段 要求
1.Use the additional information Chris gathered (Exhibit 2) to prepare a list of journal entries converting Ruckman, Inc.’s U.S. GAAP financial statements to IFRS.运用克里斯收集额外的信息(图2),准备转换Ruckma公司从美国通用会计准则财务报表到国际财务报告准则列表的日记条目.
2.Record your conversion entries and make any necessary changes to present Ruckman Inc.’s balance sheet and income statement in accordance with IFRS for the year ended December 31, 2009. To save you time, the company’s U.S. GAAP financial statements are available from your instructor in an Excel spreadsheet. Consider the following items when preparing the IFRS financial statements:记录你转换的条目,并做出任何必要的修改,以呈现Ruckman公司在2009年12月31日止年度,按照国际财务报告准则提出的资产负债表和损益表.为了节省你的时间,该公司的美国通用会计准则财务报表可从你导师的Excel电子表格获取.编制按国际财务报告准则编制的财务报表时,考虑以下几项内容:
a.Presentation of deferred taxes递延税项的呈报
b. Appropriate terminology for equity accounts http://ukthesis.org/kjzy/
主权帐户的适当术语
TABLE 2
Consolidated Balance Sheet
合并资产负债表
Ruckman, Inc.
December 31, 2009
(in $ thousands)
Assets
资产
Cash and cash equivalents $71,943
现金及现金等价物
Accounts receivable 33,490
应收账款
Inventories 45,095
库存资产
Available-for-sale securities 9,025
可供出售证券
Deferred tax assets 59
递延税项资产
Other current assets 4,831
其他流动资产
Total current assets 164,443
流动资产合计
Property, plant and equipment 35,119
物业，厂房及设备
Investment property 4,908
投资物业
Deferred tax assets 4,773
递延税项资产
Goodwill 14,747
商誉
Other intangible assets 11,16
其他无形资产
Other non-current assets 747
其他非流动资产
Total non-current assets 71,454
非流动资产合计
Total assets $235,897
总资产
Liabilities and shareholders’ equity
负债和股东权益
Short-term debt $1,251
短期债务
Accounts payable 23,761
应付帐款
Accrued income taxes 254
预提所得税
Other accrued liabilities 2,820
其他应计负债
Other current liabilities 4,878
其他流动负债
Deferred revenues 24,877
递延收入
Total current liabilities 57,841
流动负债总额
Debt 10,103
债务
Other non-current liabilities 16,475
其他非流动负债
Total non-current liabilities 26,578
非流动负债总额
Total liabilities 84,419
负债总额
Common stock: 29,713,000 shares issued and outstanding 29,713
普通股:9713000股股份已发行及流通
Additional paid in capital 71,228
Retained earnings 52,906
保留盈利
Accumulated other comprehensive loss (2,369)
累计其他综合亏损
Total equity 151,478
总权益
Total liabilities and shareholders’ equity $235,897
负债和股东权益总计
TABLE 3
Statement of Cash Flows
现金流量表
Ruckman, Inc.
Year ended December 31, 2009
(in $ thousands)
Cash flow from operating activities
经营活动产生的现金流量
Net income for the year $9,129
本年度收入净额
Reconciliation between net income and cash flows from operating activities
纯收入和经营活动产生的现金流量之间的对账
Impairment expense 2,872
减值支出
Depreciation and amortization 7,844
折旧及摊销
Deferred income taxes 232
递延所得税
Other changes in
其他变动
Asset accounts (27,777)
资产账户
Liability accounts 29,006
负债科目
Cash flow provided by operating activities 21,306
经营活动所提供的现金流量
Cash flow from investing activities
投资活动产生的现金流量
Capital expenditures in property, plant, and equipment (2,181)
物业，厂房及设备的资本开支
Capital expenditures in intangible assets (184)
无形资产的资本开支
Cash flow used for investing activities (2,365)
用于投资活动的现金流量
Cash flow from financing activities
筹资活动产生的现金流量
Issuance of convertible bonds 4,000
发行可换股债券
Cash flow provided by financing activities 4,000
筹资活动产生的现金流量
Effect of changes of exchange rates on cash and cash equivalents (390)
汇率变动对现金及现金等价物的影响
Net change in cash and cash equivalents 22,551
现金及现金等价物净变动
Cash and cash equivalents at the beginning of the period 49,392
期初现金及现金等价物
Cash and cash equivalents at the end of the period $71,943
期末现金及现金等价物
Supplemental disclosure of cash flow information:
现金流量信息补充披露:
Interest paid (42)
支付利息
Interest received 253
已收利息
Income taxes paid (923)
已付所得税
第二阶段 要求
1.Use the additional information Chris gathered (Exhibit 2) to prepare a list of journal entries converting Ruckman, Inc.’s U.S. GAAP financial statements to IFRS.运用克里斯收集额外的信息(图2),准备转换Ruckma公司从美国通用会计准则财务报表到国际财务报告准则列表的日记条目.
2.Record your conversion entries and make any necessary changes to present Ruckman Inc.’s balance sheet and income statement in accordance with IFRS for the year ended December 31, 2009. To save you time, the company’s U.S. GAAP financial statements are available from your instructor in an Excel spreadsheet. Consider the following items when preparing the IFRS financial statements:记录你转换的条目,并做出任何必要的修改,以呈现Ruckman公司在2009年12月31日止年度,按照国际财务报告准则提出的资产负债表和损益表.为了节省你的时间,该公司的美国通用会计准则财务报表可从你导师的Excel电子表格获取.编制按国际财务报告准则编制的财务报表时,考虑以下几项内容:
a.Presentation of deferred taxes递延税项的呈报
b. Appropriate terminology for equity accounts http://ukthesis.org/kjzy/
主权帐户的适当术语
TABLE 2
Consolidated Balance Sheet
合并资产负债表
Ruckman, Inc.
December 31, 2009
(in $ thousands)
Assets
资产
Cash and cash equivalents $71,943
现金及现金等价物
Accounts receivable 33,490
应收账款
Inventories 45,095
库存资产
Available-for-sale securities 9,025
可供出售证券
Deferred tax assets 59
递延税项资产
Other current assets 4,831
其他流动资产
Total current assets 164,443
流动资产合计
Property, plant and equipment 35,119
物业，厂房及设备
Investment property 4,908
投资物业
Deferred tax assets 4,773
递延税项资产
Goodwill 14,747
商誉
Other intangible assets 11,16
其他无形资产
Other non-current assets 747
其他非流动资产
Total non-current assets 71,454
非流动资产合计
Total assets $235,897
总资产
Liabilities and shareholders’ equity
负债和股东权益
Short-term debt $1,251
短期债务
Accounts payable 23,761
应付帐款
Accrued income taxes 254
预提所得税
Other accrued liabilities 2,820
其他应计负债
Other current liabilities 4,878
其他流动负债
Deferred revenues 24,877
递延收入
Total current liabilities 57,841
流动负债总额
Debt 10,103
债务
Other non-current liabilities 16,475
其他非流动负债
Total non-current liabilities 26,578
非流动负债总额
Total liabilities 84,419
负债总额
Common stock: 29,713,000 shares issued and outstanding 29,713
普通股:9713000股股份已发行及流通
Additional paid in capital 71,228
Retained earnings 52,906
保留盈利
Accumulated other comprehensive loss (2,369)
累计其他综合亏损
Total equity 151,478
总权益
Total liabilities and shareholders’ equity $235,897
负债和股东权益总计
TABLE 3
Statement of Cash Flows
现金流量表
Ruckman, Inc.
Year ended December 31, 2009
(in $ thousands)
Cash flow from operating activities
经营活动产生的现金流量
Net income for the year $9,129
本年度收入净额
Reconciliation between net income and cash flows from operating activities
纯收入和经营活动产生的现金流量之间的对账
Impairment expense 2,872
减值支出
Depreciation and amortization 7,844
折旧及摊销
Deferred income taxes 232
递延所得税
Other changes in
其他变动
Asset accounts (27,777)
资产账户
Liability accounts 29,006
负债科目
Cash flow provided by operating activities 21,306
经营活动所提供的现金流量
Cash flow from investing activities
投资活动产生的现金流量
Capital expenditures in property, plant, and equipment (2,181)
物业，厂房及设备的资本开支
Capital expenditures in intangible assets (184)
无形资产的资本开支
Cash flow used for investing activities (2,365)
用于投资活动的现金流量
Cash flow from financing activities
筹资活动产生的现金流量
Issuance of convertible bonds 4,000
发行可换股债券
Cash flow provided by financing activities 4,000
筹资活动产生的现金流量
Effect of changes of exchange rates on cash and cash equivalents (390)
汇率变动对现金及现金等价物的影响
Net change in cash and cash equivalents 22,551
现金及现金等价物净变动
Cash and cash equivalents at the beginning of the period 49,392
期初现金及现金等价物
Cash and cash equivalents at the end of the period $71,943
期末现金及现金等价物
Supplemental disclosure of cash flow information:
现金流量信息补充披露:
Interest paid (42)
支付利息
Interest received 253
已收利息
Income taxes paid (923)
已付所得税