題目：

Recognition is the process of capturing for inclusion in the financial statements items which meet the definition of an element in the IFRS Conceptual Framework for Financial Reporting.

Which of the following items should be recognised as an asset in the statement of financial position of a company?

A.A skilled and efficient workforce which has been very expensive to train. Some of these staff are still in the employment of the company

B.A highly lucrative contract signed during the year which is due to commence shortly after the year end

C.A government grant relating to the purchase of an item of plant several years ago which has a remaining life of four years

D.A receivable from a customer which has been sold (factored) to a finance company. The finance company has full recourse to the company for any losses

答案：D

考點(diǎn)：綜合題目的應(yīng)用

答案解析：

選項(xiàng)A：An asset is a present economic resource controlled by the entity as a result or past events,an economic resource is a right that has the potential to produce economic benefits

Workforce-不能被企業(yè)control

選項(xiàng)B：accrual basis-Transactions and other events are recognized when they occur and they are reported in the financial statements for the periods to which they relate. （下一年發(fā)生的不屬于本期）

選項(xiàng)C：government grant relating to PPE

a) Treated as deferred income and released to I/S over the life of asset

b) Deducted from the cost of the asset and depreciate the reduced cost

選項(xiàng)D：receivable-factor

l with recourse(有追索權(quán)）:it must remain as an asset in the statement of financial position; it is not derecognised. -Secured loan之后每個月收利息

Dr:bank ?Cr:secured loan

之后：Dr:financial cost Cr:secured loan

l Without recourse(無追索權(quán)）-sale

Dr:cash

Dr:financial cost ? （因?yàn)槿谫Y額外產(chǎn)生的差額）

Cr:receivable

知識點(diǎn)復(fù)習(xí)建議：跨章節(jié)知識點(diǎn)混合應(yīng)用；熟悉所學(xué)所有章節(jié)的知識點(diǎn)；本題較難；考生需注意知識的綜合應(yīng)用。