IFRSs and US GAAP
- 名称：IFRSs and US GAAP
- 类型：制度手册
- 授权方式：免费版
- 更新时间：01-01
- 下载次数：273次
- 语言简体中文
- 大小：5.55 MB
- 推荐度：3 星级
《IFRSs and US GAAP》简介
标签：考勤制度,机械设计手册,财务制度,
本站提供
IFRSs and US GAAP免费下载,http://www.qidian55.com
ThisnewslettersetsoutsomeofthekeydifferencesbetweenInternationalFinancialReportingStandards(IFRSs)andUnitedStatesgenerallyacceptedaccountingprinciples(USGAAP)withastatusnoteonwhatifanythingisbeingdoneabouteachdifferenceasofJune2010.ThestatusnoteisbasedonourunderstandingofproposalsortentativedecisionsbytheIASBortheFASB.Thoseproposalsandtentativedecisionsaresubjecttorevision.Thedifferences(ornon-inclusionofwhatuntilrecentlywasadifference)reflectallIFRSsissuedandrevisedthrough4June2010includingthosethatdonotbecomemandatoryuntil2010.
Ofcoursethesignificanceofthesedifferences–andothersnotincludedinthislist–willvarywithrespecttoindividualcompaniesdependingonsuchfactorsasthenatureofthecompany’soperationstheindustryinwhichitoperatesandtheaccountingpolicychoicesithasmade.Referencetotheunderlyingaccountingstandardsandanyrelevantnationalregulationsisessentialinunderstandingthespecificdifferences.
IASB-FASBConvergenceProjects
TheIASBandtheFASBhavejointlyundertakenashort-termprojecttoeliminateavarietyofdifferencesbetweenIFRSsandUSGAAP.This“convergenceproject”grewoutofanagreementreachedbythetwoboardsinSeptember2002.
SomeofthedifferencesthatarebeingconsideredinthisprojectareonesthataroseasaresultofnewIFRSsorrecentamendmentstoIASs.Theseincludeclassificationofliabilitiesassetexchangesaccountingchangesandfinancialinstruments.
OtherdifferenceshaveariseninstatementsrecentlyissuedbyFASB.Theseincludediscontinuedoperationsprovisionsandassetsheldforsale.
Stillotherdifferencesaremorelong-standingbutmaybecapableofresolutioninarelativelyshorttime.Theseincludeinventories;accountingpolicieschangesinestimatesanderrors;assetsheldfordisposal;incometaxes;constructioncontracts;jointventures;interimfinancialreporting;andresearchanddevelopmentcosts.
Thetwoboardsarealsocooperatinginanumberoflonger-termconvergenceprojects.Issuesincludeapplicationofthepurchasemethodofaccountingforbusinesscombinationsconceptsofrevenuerecognitionemployeebenefitsandcomprehensiveincome.
，大小：5.55 MB
tag: 制度手册，考勤制度,机械设计手册,财务制度，管理知识 - 制度手册
