Name: 財務報表--第9講--財務報表附註--《國際財務報告準則》和《美國專業會計標準》。 (Financial Statements - Lecture 9 - The notes to the financial statements - IFRS & ASPE)
Uploaded: 2021-01-14T06:56:04.000Z
Duration: 5 min 17 s
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未來簡單式

And in this video, we'll be exploring the notes

are not considered a financial statement per se.

But they are an important and integral part

This is true for public corporations, who

must use IFRS, and private corporations, who

If they do, they produce a slightly different set

required to include notes to the financial statements.

In these videos, I'll be using a public corporation

to explain what the notes to the financial statements include.

decided to use Dollarama Inc.'s annual report for the year

you'll see that at the bottom of each of the four

The accompanying notes are an integral part

of these consolidated financial statements.

A failure to read the notes to the financial statements

will result in incomplete knowledge of the company's

The notes supplement the financial statements.

Without them, it's not possible to fully understand

that will improve the user's understanding

Although there are some choices as to what the notes should

First is a statement of compliance, indicating

their compliance statement references the use of IFRS.

This note is called the basis of preparation note,

and it must be included in every financial statements,

Next is a summary of significant accounting policies and rules

used to prepare the financial statements.

Again, this is required, whether a company follows IFRS or ASPE.

as the basis of measurement for specific financial assets

and liabilities, how property, plant, and equipment is valued,

For Dollarama, the summary of significant accounting policies

This indicates the importance of this section of the notes

is the relevant information to aid a user's understanding

on the face of the four financial statements.

note seven gives details of the property and equipment that

Each line item from the financial statements

that does have a note is cross-referenced to that note,

in order to help users locate the relevant information.

There are other notes that may also be included,

such as any disclosures that are required by specific standards

Although some notes are specifically required,

IFRS and ASPE have a more general requirement

that would allow a user to better understand the company's

Let's check your understanding of the notes

On April 9, 2014, Dollarama announced a 14% increase

This announcement was made after the February 2

Where, if at all, would this information be reported?

was announced after the date of the financial statements,

it is a subsequent event that is important for the users

to know, in order to better understand the financial health

As such, it's not included in the face of any

must be included in the notes to the financial statements.

Notes explain and expand on the information

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財務報表--第9講--財務報表附註--《國際財務報告準則》和《美國專業會計標準》。 (Financial Statements - Lecture 9 - The notes to the financial statements - IFRS & ASPE)

specific

relevant

individual

significant