Решение Примера учет по МСФО Национальные стандарты Налоговый учет mp4

Organizing Accounting According to IFRS, National Standards, and Tax Accounting - Solution to a Numerical Example. How to Maintain Accounting According to IFRS, National Standards, and Tax Accounting on a Single Chart of Accounts. Example Description:    • Условие примера учета по МСФО национальным...   Theoretical Approaches to Organizing Accounting:    • Как настроить учет по МСФО на одном Плане ...   Course "Transforming National Accounting to IFRS": https://msfo-training.com/transformation Content: 0:00 Welcome; 0:18 Brief Task Description; 4:08 Organization of the Chart of Accounts and List of Accounts; 10:50 Organization of the Transaction Journal; 13:00 Organization of the Statement of Profit or Loss and Other Comprehensive Income; 18:59 Organization of the Statement of Financial Position; 21:40 Solution Strategy and Reconciliation of Results; 23:47 Completing the Tax Return; 26:00 Calculating the Loan and Deferred Taxes; 30:39 Calculating the Fixed Asset and Deferred Taxes; 37:00 Completing the Transaction Journal; 1:02:30 Analyzing the Completed Trial Balance Sheet; 1:03:22 Reconciling the Trial Balance Sheet with the Tax Return; 1:05:30 Reconciling the Trial Balance Sheet with the Profit and Loss Statement and Other Comprehensive Income; 1:09:50 Reconciling Income Tax in the Profit and Loss Statement (verifying the correctness of deferred tax accrual) 1:11:11 Reconciling the Trial Balance Sheet with the Statement of Financial Position; 1:14:10 Conclusion. Condition: Example of IFRS, national standards, and tax accounting on a single chart of accounts. On January 1, 20X5, the founders established a company providing household appliance repair services. On this day, the founders contributed $100,000 in authorized capital. On January 1, 20X5, the company received a bank loan of $200,000 for 5 years at a market interest rate of 8% per annum. Interest is payable at the end of each year. The principal is repayable on December 31, 20X9. On the day the loan was issued, the bank debited a loan arrangement fee of $15.2 thousand. For national accounting purposes, bank fees are classified as "Administrative Expenses" and are deductible for tax purposes. On January 1, 20X5, the Company acquired a property for $280,000. The useful life of the property is 20 years. For tax accounting purposes, the following policy applies: • 30% tax premium upon asset registration; • Straight-line depreciation over the useful life. For national accounting purposes, the cost method and straight-line depreciation over the useful life are used. For IFRS accounting purposes, the revaluation method (the method of fully writing off accumulated depreciation at the revaluation date) and straight-line depreciation over the useful life are used. By mid-20X5, the real estate market had increased significantly, and the fair value as of June 30, 20X5 was $313,000. The Company's management decided to revalue the property as of June 30, 20X5. During 20X5, the Company provided services to clients totaling $1,000,000. Clients pay for services immediately, and the Company has no accounts receivable. Fully paid expenses for these services amounted to: • $700,000, deductible for tax purposes; • $150,000, non-deductible for tax purposes. The income tax rate is 20%. Accrued tax for the reporting period is paid in full within three months after the end of the reporting period. For national accounting purposes, a deferred tax standard similar to IAS 12 "Income Taxes" is used. Assignment: Prepare the financial statements for 20X5, comprising the Statement of Comprehensive Income and the Statement of Financial Position, in accordance with national accounting standards and IFRS.