IFRS要求根据相似,与不相关第三方的非物物交换(Nonbarter Transaction)的金额确认Fair Value 4. 关于Minority Interest GAAP可以将其记在Liabilities上,也可以记在Equity上,或者Mezzanine Section上; IFRS只能将其记在Equity上 5. Research & Development Cost GAAP Expense它们 IFRS要求Expense Research Cost,对于Developme...
包括IFRS和GAAP的差异,“为什么是这样”并不重要,规定和制度就像法律,非要寻找合理性未必对学习和掌握有效。对相关知识和信息记忆清晰、毫厘不爽,才是我们追求的目标。 五、公司金融: 公司金融属于难度不高的一科,当然,这样说的大前提还是数量和财报的学习基础较为扎实的朋友们。 当然,这门科目在Level I中相对知识...
CFA LEVEL1关于GAAP与IFRS的异同CFA LEVEL1关于GAAP与IFRS的异同 CFA考试中关于财务这一门科目的考试,其中非常重要的一部分考点是关于GAAP 和 IFRS不同会计政策的应用,这部分考点非常重要也非常容易弄混,高顿网校将其中的不同点总结如下,为广大学员做以参考,希望能够给大家带来帮助! 1. Upward Revaluation(for Fixed...
Item IFRS U.S.GAAP Other compehansive income 与income statement分开,自己形成一个statement of compehansive income; 或和income statement生成一个tatement of compehansive income 分开,体现在statement of shareholder’s equity List income and expense as elementrelatedto performance, Include revenues, ...
1、.ItemIFRSU.S.GAAPOther compehansive income与income statement分开,自己形成一个statement of compehansive income;或和income statement生成一个tatement of compehansive income分开,体现在statement of shareholders equityList income and expense as element related to performance,Include revenues, expense, ...
IFRSOther与income statement 分开 ,自 己形 成一 个 statement of分开,体现在 statement of shareholder’s equitycompehansivecompehansive income;income或和income statement 生成一个 tatement of compehansiveincomeList income and expense as element related to performance, Include revenues, expense, gains,...
CFA Level-IFinancial Reporting AnalysisFinQ CFA Level-I Financial Reporting Analysis FinQ PAGE PAGE 10 READING 31: FINANCIAL REPORTING STANDARDS FRAMEWORK U.S. GAAP Purpose of The FASB framework resides Framework lower in hierarchy. IFRS Management is explicitly required to prioritize the IASB ...
1、CFA Level-1Financial Reporting AnalysisFinQREADING 31: FINANCIAL REPORTING STANDARDSFRAMEWORKU.S. GAAPIFRSSimilaritiesPurposeofFrameworkThe FASB frameworkresideslowerinhierarchy.Management is not required to prioritize it if no standard is available.Managementisexplicitlyrequired to prioritize the I 2、ASB...
ifrsgaapstateme一级terestcfo ItemIFRSU.S.GAAPOther与incomestatement分开,自己形成一个statementof分开,体现在statementofshareholder'equitycompehansivecompehansiveincome;income或和incomestatement生成一个tatementofcompehansiveincomeListincomeandexpenseaselementrelatedtoIncluderevenues,expense,gains,lossandcomprehensive...
CFA考试中关于财务这一门科目的考试,其中非常重要的一部分考点是关于GAAP 和 IFRS不同会计政策的应用,这部分考点非常重要也非常容易弄混,高顿网校将其中的不同点总结如下,为各位考生做参考: 1. Upward R*uation(for Fixed Asset or IntangibleAsset) GAAP不允许、IFRS允许。 免费提供CFA备考类问题解答,帮助您更轻松...