文档介绍：PetroChina Requirements and design of FMIS modifications FMIS enhancement project
December 1999
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财务信息系统设计方案
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field #3
District 1
District 2
District 3
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PRC GAAP consolidation report requires the following data:
Business requirements for PRC consolidation
Individual PRC GAAP reports of all entity involved in consolidation.
Balance sheet ( PRC GAAP)
Income statement
Cash flow statement
Internal transactions reports
Internal transaction list
Internal product sales or purchase report
Internal rendering of service report or internal service purchase report
Internal long-term equity investment report, capital structure report
Internal payable or receivables
Required information for internal transactions
Counterpart, transaction type, period, beginning balance, credit amount, debit amount, ending balance
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There are two types of changes that need to be made to comply with IAS
Business requirements for IAS consolidation
PRC consolidated financial statements with specific details
Individual PRC reports listed earlier
Ledger report
Transactions with different accounting treatment in IAS and PRC GAAP
Development costs - E&P segment specific
Cost of successful well ( succeeded in the period )
Assets and depreciation ( straight line method vs UOP) and related tax credit
Assets class, accumulated depreciation amount based on reevaluated carrying amount by straight line method; depreciation amount based on un-reevaluated amount by unit of production method or straight line method ( depend on assets class )
Deferred business initial cost ( pre-operation expenditures )
Beginning balance, ending balance
Monthly revaluation of non-current monetary assets & liabilities ( foreign currency item)
Historical value ( calculated by exchange rate of occurring date ), reevaluated value of long-term loan( foreign currency), long-term deposit( foreign currency), other long-term monetary assets or liabilities.
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IAS and