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- 1. Учет и подготовка финансовой отчетности в соответствии с требованиями МСФО с использованием Microsoft Dynamics® NAV
- 2. Содержание Примечание:1ORE - Opening Return Earning (Нераспределенная Прибыль на Начало Периода)
- 4. Автоматизация учета в соответствии с требованиями МСФО в Microsoft Dynamics® NAV
- 5. Учет и отчетность в соответствии с требованиями МСФО Процесс учета и отчетности в Microsoft Dynamics® NAV: Создание Плана Счетов в соответствии с требованиями МСФО Создание Таблицы типичных проводок в соответствии с требованиями МСФО Создание отдельного Финансового Журнала для МСФО корректировок Сведение ORE1в соответствии с МСФО к ORE по локальным стандартам Выполнение всех расчетов для отображения в Финансовом Журнале, включая резервы и списания Консолидация финансовой отчетности. Элиминация внутригрупповых операций и определение нереализованной прибыли Подготовка и вывод на печать финансовой отчетности в соответствии с требованиями МСФО Примечание:1 ORE - Opening Return Earning (Нераспределенная прибыль на начало периода)
- 8. Подготовка финансовой отчетности в Microsoft Dynamics® NAV Подготовка финансовой отчетности в соответствии с требованиями МСФО, в зависимости от ведения первичного учета: Ведение учета в соответствии с требованиями локальных стандартов Ведение учета в соответствии с требованиями МСФО ТРАНСФОРМАЦИЯ (AJE, RJE) Подготовка отчетности в соответствии с требованиями МСФО Подготовка отчетности в соответствии с требованиями МСФО
- 11. резерв под выполненные предоплаты
- 12. резерв под сомнительную дебиторскую задолженностьЗаполнение настроечной таблицы 1 Заполнение формы запроса 2 5 Проводка в Журнале 4 Проверка на наличие резерва в прошлом периоде Расчет суммы резерва
- 16. настройка и расчет штрафов и пеней по договору аренды
- 20. признание актива по справедливой стоимости
- 21. периодический расчет и учет начисленных расходов
- 22. автоматический расчет и учет краткосрочной части арендного обязательства
- 25. настройка и расчет штрафов и пеней
- 27. связь кредитного договора с договором залога
- 28. периодический расчет и учет начисленных расходов
- 29. автоматический расчет и учет краткосрочной части арендного обязательства
- 30. расчет и учет отсрочки платежей
- 32. расчет эффективной ставки по кредитному соглашению (XIRR)
- 33. расчет и учет кредитов по амортизационной стоимости
- 40. подготовка списка трансформационных МСФО проводокПримечание:1ORE - Opening Return Earning (Нераспределенная Прибыль на Начало Периода)
- 43. определение групп активов и обязательств для последующих раскрытий
- 46. Учет внутригрупповых операций на базе Microsoft Dynamics® NAV Процесс построения учета внутригрупповых операций в Microsoft Dynamics® NAV: 1. Создание межфирменного партера 2. Создание межфирменного документа 4. Подтверждение/ отклонениедокумента 3. Отправление межфирменного документа
- 50. исключения рассчитанной нереализованной прибыли, возникшей при продажах запасов
- 51. исключения рассчитанной нереализованной прибыли, возникшей при продажах основных средств, включая корректировку групповой начисленной амортизации
- 52. расчета гудвила при приобретении компании
- 53. расчета и раскрытия неконтролируемого процента при приобретении компании
- 57. кода валюты компании, которая консолидируется
- 58. обменного курса (материнская компания, дочерняя компания)
- 61. валюты компании, которая консолидируется
- 63. финансового счета для учета убытка, возникшего при пересчете
- 67. Отчет о прибылях и убытках
- 68. Отчет о движении денежных средств
- 69. Отчет об изменении капитала
- 70. Подготовка примечаний к финансовой отчётности
- 73. Подготовка примечаний к финансовой отчетности Подготовка специальных отчетов для раскрытия информации в соответствии с требованиями МСФО (продолжение): Раскрытие суммы оплат по операционной аренде признанных в расходы1 отчетного периода Раскрытие финансовых обязательств, учитываемых по амортизационной2 стоимости Раскрытие недисконтированных потоков денежных средств по кредитам и займам3 на основе самой ранней даты, на которую компания должна осуществить оплату Раскрытие операций со связанными сторонами4 Раскрытие информации касательно концентрации рисков5 Раскрытие временных разниц, на базе которых возникает отложенный налоговый актив или обязательство6 Раскрытия, требуемые МСФО 3 и МСБУ 27 Примечание:1МСБУ 17.35 (с ); 2МСФО 7.8 (f); 3МСФО 7.34, 35, 39 (а); 4МСБУ 24.12-24;5МСФО 7.34 (с); 6МСБУ 12.81 (a, g)
- 74. Проведение план-фактного анализа на базе данных учета по МСФО
- 75. Подготовка и анализ финансовых бюджетов в Microsoft Dynamics® NAV Планирование бюджетов – модуль позволяет создавать любое количество бюджетов, задавать любые плановые финансовые показатели. Создавать версии бюджетов для анализа оптимистичных и пессимистичных вариантов бюджетов и т.д. Создание бюджета – инструмент заявок в бюджет, обеспечивает поддержку процесса сбора первичной информации для создания бюджета. Утверждение бюджета – инструмент контроля исполнения регламента бюджетирования. Контроля прохождения бюджета по стадиям регламента, отправки оповещений об утверждении по эл. почте и т.д. Исполнение Бюджета – инструмент контроля и планирования оплат. Платежный календарь. Контроль доступа – инструмент жесткого ограничения доступа пользователя к определенным разрезам бюджета, например, определенным статьям. Сравнение плановых и фактических показателей
- 77. одновременное использование плана счетов, плюс 6 аналитик (включая 2 глобальные аналитики)
- 78. создание неограниченного количества бюджетов
- 79. проведения план-фактного анализа в разрезе существующих аналитик
- 80. автоматическая консолидация данных в разрезе аналитик
- 81. создание путем копирования прошлогоднего бюджета или книги
- 82. анализ по всем доступным аналитикам
- 83. анализ по плану счетов
- 85. Предоставление данных для аудиторской проверки Использование Microsoft Dynamics® NAV в контексте проведения аудита финансовой отчетности Компании: возможность выгрузки любых данных с системы в Excel без создания дополнительного отчета 1 при использовании инструмента "Внешние отчеты" лист данных автоматически заполняется системой 2 работа специальных отчетов предполагает заполнение таблиц, которые попросту копируются в Excel ( “Ctrl+C” -> “Ctrl+V”) 3 Mcrosoft Dynamics® NAV помогает пользователю соблюдать требования Sarbanes-Oxley Act 4
- 88. 60+ консультантов. Средний опыт консультантов – 4-5 лет. 75% – владеющие английским языком
- 89. Сотрудники сертифицированы Dynamics, ACCA, PMI
- 90. Microsoft Gold Certified Partner, Партнер года2008-2009-2010 в Украине
- 91. Собственныхрешения: Украинская локализация и Расчет заработной платы
- 92. Собственный авторизированный сертификационный центр «Prometric». Сертификация по продуктам Microsoft, HP, IBM, Cognоs, Dell, SunMicrosystemsПартнеры в Германии, Исландии, Литве, Польше, России
- 93. 7 собственных вертикальных/горизонтальных решений: Управление Складом, Управление Транспортом, Планирование, Автомотив, Фармацевтика, МСФО отчетность, eSMART
Notes de l'éditeur
- 1) Заполнение настроечной таблицы расчета резерва, с указанием количества дней и % резерва2) Внесениев форму запроса входящих параметров для выполнения пакетного задания (выбор метода расчета резерва, дата, печать в Excel)3) Как результат:рассчитанная сумма резервавыгрузка расчета резерва в Excelпроверка на наличие суммы резерва в прошлом периоде1 и проведение сторно прошлого периода в текущем периоде
- 1) Определяются группы ОС, включая инвестиционную собственность. Данные группы будут использоваться для последующей подготовки примечаний к финансовой отчетностиIAS 16Depreciation48 The depreciation charge for each period shall be recognised in profit or loss unless it is included in the carrying amount of another asset.49 The depreciation charge for a period is usually recognised in profit or loss. However, sometimes, the future economic benefits embodied in an asset are absorbed in producing other assets. In this case, the depreciation charge constitutes part of the cost of the other asset and is included in its carrying amount. For example, the depreciation of manufacturing plant and equipment is included in the costs of conversion of inventories (see IAS 2). Similarly, depreciation of property, plant and equipment used for development activities may be included in the cost of an intangible asset recognised in accordance with IAS 38 Intangible Assets.
- IFRS17 Disclosures35 Lessees shall, in addition to meeting the requirements of IFRS 7, make the following disclosures for operating leases:(a) the total of future minimum lease payments under non-cancellable operating leases for each of the following periods:(i) not later than one year;(ii) later than one year and not later than five years;(iii) later than five years.(b) the total of future minimum sublease payments expected to be received under non-cancellable subleases at the end of the reporting period.(c) lease and sublease payments recognised as an expense in the period, with separate amounts for minimum lease payments, contingent rents, and sublease payments.(d) a general description of the lessee’s significant leasing arrangements including, but not limited to, the following:(i) the basis on which contingent rent payable is determined;(ii) the existence and terms of renewal or purchase options and escalation clauses; and(iii) restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and further leasing.Leases in the financial statements of lessorsFinance leasesInitial recognition36 Lessors shall recognise assets held under a finance lease in their statements of financial position and present them as a receivable at an amount equal to the net investment in the lease.37 Under a finance lease substantially all the risks and rewards incidental to legal ownership are transferred by the lessor, and thus the lease payment receivable is treated by the lessor as repayment of principal and finance income to reimburse and reward the lessor for its investment and services.38 Initial direct costs are often incurred by lessors and include amounts such as commissions, legal fees and internal costs that are incremental and directly attributable to negotiating and arranging a lease. They exclude general overheads such as those incurred by a sales and marketing team. For finance leases other than those involving manufacturer or dealer lessors, initial direct costs are included in the initial measurement of the finance lease receivable and reduce the amount of income recognised over the lease term. The interest rate implicit in the lease is defined in such a way that the initial direct costs are included automatically in the finance lease receivable; there is no need to add them separately. Costs incurred by manufacturer or dealer lessors in connection with negotiating and arranging a lease are excluded from the definition of initial direct costs. As a result, they are excluded from the net investment in the lease and are recognised as an expense when the selling profit is recognised, which for a finance lease is normally at the commencement of the lease term.Subsequent measurement39 The recognition of finance income shall be based on a pattern reflecting a constant periodic rate of return on the lessor’s net investment in the finance lease.40 A lessor aims to allocate finance income over the lease term on a systematic and rational basis. This income allocation is based on a pattern reflecting a constant periodic return on the lessor’s net investment in the finance lease. Lease payments relating to the period, excluding costs for services, are applied against the gross investment in the lease to reduce both the principal and the unearned finance income.41 Estimated unguaranteed residual values used in computing the lessor’s gross investment in the lease are reviewed regularly. If there has been a reduction in the estimated unguaranteed residual value, the income allocation over the lease term is revised and any reduction in respect of amounts accrued is recognised immediately.41A. An asset under a finance lease that is classified as held for sale (or included in a disposal group that is classified as held for sale) in accordance with IFRS 5 Non-current Assets Held for Sale and Discontinued Operations shall be accounted for in accordance with that IFRS.42 Manufacturer or dealer lessors shall recognise selling profit or loss in the period, in accordance with the policy followed by the entity for outright sales. If artificially low rates of interest are quoted, selling profit shall be restricted to that which would apply if a market rate of interest were charged. Costs incurred by manufacturer or dealer lessors in connection with negotiating and arranging a lease shall be recognised as an expense when the selling profit is recognised.43 Manufacturers or dealers often offer to customers the choice of either buying or leasing an asset. A finance lease of an asset by a manufacturer or dealer lessor gives rise to two types of income:(a) profit or loss equivalent to the profit or loss resulting from an outright sale of the asset being leased, at normal selling prices, reflecting any applicable volume or trade discounts; and(b) finance income over the lease term.44 The sales revenue recognised at the commencement of the lease term by a manufacturer or dealer lessor is the fair value of the asset, or, if lower, the present value of the minimum lease payments accruing to the lessor, computed at a market rate of interest. The cost of sale recognised at the commencement of the lease term is the cost, or carrying amount if different, of the leased property less the present value of the unguaranteed residual value. The difference between the sales revenue and the cost of sale is the selling profit, which is recognised in accordance with the entity’s policy for outright sales.45 Manufacturer or dealer lessors sometimes quote artificially low rates of interest in order to attract customers. The use of such a rate would result in an excessive portion of the total income from the transaction being recognised at the time of sale. If artificially low rates of interest are quoted, selling profit is restricted to that which would apply if a market rate of interest were charged.46 Costs incurred by a manufacturer or dealer lessor in connection with negotiating and arranging a finance lease are recognised as an expense at the commencement of the lease term because they are mainly related to earning the manufacturer’s or dealer’s selling profit.Disclosures47 Lessors shall, in addition to meeting the requirements in IFRS 7, disclose the following for finance leases:(a) a reconciliation between the gross investment in the lease at the end of the reporting period, and the present value of minimum lease payments receivable at the end of the reporting period. In addition, an entity shall disclose the gross investment in the lease and the present value of minimum lease payments receivable at the end of the reporting period, for each of the following periods:(i) not later than one year;(ii) later than one year and not later than five years;(iii) later than five years.(b) unearned finance income.(c) the unguaranteed residual values accruing to the benefit of the lessor.(d) the accumulated allowance for uncollectible minimum lease payments receivable.(e) contingent rents recognised as income in the period.(f) a general description of the lessor’s material leasing arrangements.48 As an indicator of growth it is often useful also to disclose the gross investment less unearned income in new business added during the period, after deducting the relevant amounts for cancelled leases.Operating leases49 Lessors shall present assets subject to operating leases in their statements of financial position according to the nature of the asset.50 Lease income from operating leases shall be recognised in income on a straight-line basis over the lease term, unless another systematic basis is more representative of the time pattern in which use benefit derived from the leased asset is diminished.*51 Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Lease income (excluding receipts for services provided such as insurance and maintenance) is recognised on a straight-line basis over the lease term even if the receipts are not on such a basis, unless another systematic basis is more representative of the time pattern in which use benefit derived from the leased asset is diminished.52 Initial direct costs incurred by lessors in negotiating and arranging an operating lease shall be added to the carrying amount of the leased asset and recognised as an expense over the lease term on the same basis as the lease income.53 The depreciation policy for depreciable leased assets shall be consistent with the lessor’s normal depreciation policy for similar assets, and depreciation shall be calculated in accordance with IAS 16 and IAS 38.54 To determine whether a leased asset has become impaired, an entity applies IAS 36.55 A manufacturer or dealer lessor does not recognise any selling profit on entering into an operating lease because it is not the equivalent of a sale.Disclosures56 Lessors shall, in addition to meeting the requirements of IFRS 7, disclose the following for operating leases:(a) the future minimum lease payments under non-cancellable operating leases in the aggregate and for each of the following periods:(i) not later than one year;(ii) later than one year and not later than five years;(iii) later than five years.(b) total contingent rents recognised as income in the period.(c) a general description of the lessor’s leasing arrangements.57 In addition, the disclosure requirements in IAS 16, IAS 36, IAS 38, IAS 40 and IAS 41 apply to lessors for assets provided under operating leases.Sale and leaseback transactions58 A sale and leaseback transaction involves the sale of an asset and the leasing back of the same asset. The lease payment and the sale price are usually interdependent because they are negotiated as a package. The accounting treatment of a sale and leaseback transaction depends upon the type of lease involved.59 If a sale and leaseback transaction results in a finance lease, any excess of sales proceeds over the carrying amount shall not be immediately recognised as income by a seller-lessee. Instead, it shall be deferred and amortised over the lease term.60 If the leaseback is a finance lease, the transaction is a means whereby the lessor provides finance to the lessee, with the asset as security. For this reason it is not appropriate to regard an excess of sales proceeds over the carrying amount as income. Such excess is deferred and amortised over the lease term.61 If a sale and leaseback transaction results in an operating lease, and it is clear that the transaction is established at fair value, any profit or loss shall be recognised immediately. If the sale price is below fair value, any profit or loss shall be recognised immediately except that, if the loss is compensated for by future lease payments at below market price, it shall be deferred and amortised in proportion to the lease payments over the period for which the asset is expected to be used. If the sale price is above fair value, the excess over fair value shall be deferred and amortised over the period for which the asset is expected to be used.62 If the leaseback is an operating lease, and the lease payments and the sale price are at fair value, there has in effect been a normal sale transaction and any profit or loss is recognised immediately.63 For operating leases, if the fair value at the time of a sale and leaseback transaction is less than the carrying amount of the asset, a loss equal to the amount of the difference between the carrying amount and fair value shall be recognised immediately.64 For finance leases, no such adjustment is necessary unless there has been an impairment in value, in which case the carrying amount is reduced to recoverable amount in accordance with IAS 36.65 Disclosure requirements for lessees and lessors apply equally to sale and leaseback transactions. The required description of material leasing arrangements leads to disclosure of unique or unusual provisions of the agreement or terms of the sale and leaseback transactions.66 Sale and leaseback transactions may trigger the separate disclosure criteria in IAS 1 Presentation of Financial Statements.
- IAS 23 Borrowing Costs (March 2007)Definitions5 This Standard uses the following terms with the meanings specified:Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds.A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. 6 Borrowing costs may include:(a) interest expense calculated using the effective interest method as described in IAS 39 Financial Instruments: Recognition and Measurement;(b) [deleted](c) [deleted](d) finance charges in respect of finance leases recognised in accordance with IAS 17 Leases; and(e) exchange differences arising from foreign currency borrowings to the extent that they are regarded as an adjustment to interest costs.7 Depending on the circumstances, any of the following may be qualifying assets:(a) inventories(b) manufacturing plants(c) power generation facilities(d) intangible assets(e) investment properties.Financial assets, and inventories that are manufactured, or otherwise produced, over a short period of time, are not qualifying assets. Assets that are ready for their intended use or sale when acquired are not qualifying assets.Commencement of capitalisation17 An entity shall begin capitalising borrowing costs as part of the cost of a qualifying asset on the commencement date. The commencement date for capitalisation is the date when the entity first meets all of the following conditions:(a) it incurs expenditures for the asset;(b) it incurs borrowing costs; and(c) it undertakes activities that are necessary to prepare the asset for its intended use or sale.Disclosure26 An entity shall disclose:(a) the amount of borrowing costs capitalised during the period; and(b) the capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation.
- IAS 16 Property, Plant and EquipmentDisclosures:74 The financial statements shall also disclose:the existence and amounts of restrictions on title, and property, plant and equipment pledged as security for liabilities;IAS 38 Intangible AssetsDisclosuresAn entity shall also disclose:the existence and carrying amounts of intangible assets whose title is restricted and the carrying amounts of intangible assets pledged as security for liabilities.IAS 41 AgricultureDisclosures49 An entity shall disclose:the existence and carrying amounts of biological assets whose title is restricted, and the carrying amounts of biological assets pledged as security for liabilities;IAS 2 InventoriesDisclosuresThe financial statements shall disclose:(h) the carrying amount of inventories pledged as security for liabilities.
- IFRS 3 Business Combinations (January 2008)B64 To meet the objective in paragraph 59, the acquirer shall disclose the following information for each business combination that occurs during the reporting period:(a) the name and a description of the acquiree.(b) the acquisition date.(c) the percentage of voting equity interests acquired.(d) the primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree.(e) a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors.(f) the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as:(i) cash;(ii) other tangible or intangible assets, including a business or subsidiary of the acquirer;(iii) liabilities incurred, for example, a liability for contingent consideration; and(iv) equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of determining the fair value of those instruments or interests.(g) for contingent consideration arrangements and indemnification assets:(i) the amount recognised as of the acquisition date;(ii) a description of the arrangement and the basis for determining the amount of the payment; and(iii) an estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. If the maximum amount of the payment is unlimited, the acquirer shall disclose that fact.(h) for acquired receivables:(i) the fair value of the receivables;(ii) the gross contractual amounts receivable; and(iii) the best estimate at the acquisition date of the contractual cash flows not expected to be collected.The disclosures shall be provided by major class of receivable, such as loans, direct finance leases and any other class of receivables.(i) the amounts recognised as of the acquisition date for each major class of assets acquired and liabilities assumed.(j) for each contingent liability recognised in accordance with paragraph 23, the information required in paragraph 85 of IAS 37 Provisions, Contingent Liabilities and Contingent Assets. If a contingent liability is not recognised because its fair value cannot be measured reliably, the acquirer shall disclose:(i) the information required by paragraph 86 of IAS 37; and(ii) the reasons why the liability cannot be measured reliably.(k) the total amount of goodwill that is expected to be deductible for tax purposes.(l) for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in the business combination in accordance with paragraph 51:(i) a description of each transaction;(ii) how the acquirer accounted for each transaction;(iii) the amounts recognised for each transaction and the line item in the financial statements in which each amount is recognised; and(iv) if the transaction is the effective settlement of a pre-existing relationship, the method used to determine the settlement amount.(m) the disclosure of separately recognised transactions required by (l) shall include the amount of acquisition-related costs and, separately, the amount of those costs recognised as an expense and the line item or items in the statement of comprehensive income in which those expenses are recognised. The amount of any issue costs not recognised as an expense and how they were recognised shall also be disclosed.(n) in a bargain purchase (see paragraphs 34–36):(i) the amount of any gain recognised in accordance with paragraph 34 and the line item in the statement of comprehensive income in which the gain is recognised; and(ii) a description of the reasons why the transaction resulted in a gain.(o) for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date:(i) the amount of the non-controlling interest in the acquireerecognised at the acquisition date and the measurement basis for that amount; and(ii) for each non-controlling interest in an acquiree measured at fair value, the valuation techniques and key model inputs used for determining that value.(p) in a business combination achieved in stages:(i) the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date; and(ii) the amount of any gain or loss recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination (see paragraph 42) and the line item in the statement of comprehensive income in which that gain or loss is recognised.(q) the following information:(i) the amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for the reporting period; and(ii) the revenue and profit or loss of the combined entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period.If disclosure of any of the information required by this subparagraph is impracticable, the acquirer shall disclose that fact and explain why the disclosure is impracticable. This IFRS uses the term ‘impracticable’ with the same meaning as in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
- Раскрытие резерва под сомнительную дебиторскую задолженность включает эффект курсовых разниц (если такой эффект имеет место)Раскрытиесумм оплат по операционной аренде признанных в расходы отчетного периодаIFRS 7Allowance account for credit losses16 When financial assets are impaired by credit losses and the entity records the impairment in a separate account (e.g., an allowance account used to record individual impairments or a similar account used to record a collective impairment of assets) rather than directly reducing the carrying amount of the asset, it shall disclose a reconciliation of changes in that account during the period for each class of financial assets.
- Концентрация кредитных рисков – 5 больших покупателей с указанием кредитных лимитовРаскрытие движения отложенного налогового актива или обязательства в контексте (в составефинансовых результатов, в составе отчета о совокупном доходе, отражение в составе капитала)IFRS 3 Business Combinations (January 2008)B64 To meet the objective in paragraph 59, the acquirer shall disclose the following information for each business combination that occurs during the reporting period:(a) the name and a description of the acquiree.(b) the acquisition date.(c) the percentage of voting equity interests acquired.(d) the primary reasons for the business combination and a description of how the acquirer obtained control of the acquiree.(e) a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, intangible assets that do not qualify for separate recognition or other factors.(f) the acquisition-date fair value of the total consideration transferred and the acquisition-date fair value of each major class of consideration, such as:(i) cash;(ii) other tangible or intangible assets, including a business or subsidiary of the acquirer;(iii) liabilities incurred, for example, a liability for contingent consideration; and(iv) equity interests of the acquirer, including the number of instruments or interests issued or issuable and the method of determining the fair value of those instruments or interests.(g) for contingent consideration arrangements and indemnification assets:(i) the amount recognised as of the acquisition date;(ii) a description of the arrangement and the basis for determining the amount of the payment; and(iii) an estimate of the range of outcomes (undiscounted) or, if a range cannot be estimated, that fact and the reasons why a range cannot be estimated. If the maximum amount of the payment is unlimited, the acquirer shall disclose that fact.(h) for acquired receivables:(i) the fair value of the receivables;(ii) the gross contractual amounts receivable; and(iii) the best estimate at the acquisition date of the contractual cash flows not expected to be collected.The disclosures shall be provided by major class of receivable, such as loans, direct finance leases and any other class of receivables.(i) the amounts recognised as of the acquisition date for each major class of assets acquired and liabilities assumed.(j) for each contingent liability recognised in accordance with paragraph 23, the information required in paragraph 85 of IAS 37 Provisions, Contingent Liabilities and Contingent Assets. If a contingent liability is not recognised because its fair value cannot be measured reliably, the acquirer shall disclose:(i) the information required by paragraph 86 of IAS 37; and(ii) the reasons why the liability cannot be measured reliably.(k) the total amount of goodwill that is expected to be deductible for tax purposes.(l) for transactions that are recognised separately from the acquisition of assets and assumption of liabilities in the business combination in accordance with paragraph 51:(i) a description of each transaction;(ii) how the acquirer accounted for each transaction;(iii) the amounts recognised for each transaction and the line item in the financial statements in which each amount is recognised; and(iv) if the transaction is the effective settlement of a pre-existing relationship, the method used to determine the settlement amount.(m) the disclosure of separately recognised transactions required by (l) shall include the amount of acquisition-related costs and, separately, the amount of those costs recognised as an expense and the line item or items in the statement of comprehensive income in which those expenses are recognised. The amount of any issue costs not recognised as an expense and how they were recognised shall also be disclosed.(n) in a bargain purchase (see paragraphs 34–36):(i) the amount of any gain recognised in accordance with paragraph 34 and the line item in the statement of comprehensive income in which the gain is recognised; and(ii) a description of the reasons why the transaction resulted in a gain.(o) for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date:(i) the amount of the non-controlling interest in the acquireerecognised at the acquisition date and the measurement basis for that amount; and(ii) for each non-controlling interest in an acquiree measured at fair value, the valuation techniques and key model inputs used for determining that value.(p) in a business combination achieved in stages:(i) the acquisition-date fair value of the equity interest in the acquiree held by the acquirer immediately before the acquisition date; and(ii) the amount of any gain or loss recognised as a result of remeasuring to fair value the equity interest in the acquiree held by the acquirer before the business combination (see paragraph 42) and the line item in the statement of comprehensive income in which that gain or loss is recognised.(q) the following information:(i) the amounts of revenue and profit or loss of the acquiree since the acquisition date included in the consolidated statement of comprehensive income for the reporting period; and(ii) the revenue and profit or loss of the combined entity for the current reporting period as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period.If disclosure of any of the information required by this subparagraph is impracticable, the acquirer shall disclose that fact and explain why the disclosure is impracticable. This IFRS uses the term ‘impracticable’ with the same meaning as in IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
- Создание1) возможность экспорта в Excel с последующим импортом в систему 2) возможность создания бюджетов путем копирования прошлогоднего бюджета с указанием % корректировки и отчетного периода3) возможность группировки данных при копировании бюджетов и фактической книги операции со следующими опциями: без группировки, день, неделя, месяц, квартал, год
- SOX:1)Параграф 302 (обуславливает требования к менеджменту компании (CEO, CFO, фининспектор) подтверждать в каждому квартальному и годовому отчете, что информация в этих отчетах была персонально проверена и что они (CEO, CFO, фининспектор) уверены в правильности и достоверности информации, в процедуре компиляции информации и в процессе анализа информации на предприятии)2) Параграф 402 (обуславливает требования к системе, касательно существования отчета по внутренним контролям, при этом констатирует, что менеджмент ответственный за структуру и процедуру внутренних контролей;в дополнение, отчет должен включать оценку эффективности внедренной структуры и процедур за фискальный период и должен быть утвержден внешними аудиторами )3) Параграф 409 (обуславливает требования к каждому эмитенту ценных бумаг, своевременнораскрывать на общественное рассмотрение дополнительной информации касательно материальных изменений в финансовой и операционной деятельности эмитента)
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