相比之下,GAAP是美国通用会计准则,由美国财务会计准则委员会(Financial Accounting Standards Board,FASB)制定。GAAP是美国会计行业的主要会计准则,旨在提供一致性和可比性的财务报告。GAAP的核心原则包括全面性、关联性、可比性和可信性。 在IFRS和GAAP之间存在一些显著的差异。首先是主要的会计处理方法。IFRS更加注重公允...
China, India, and Indonesia do not follow IFRS accounting standards but have similar standards, while Japan allows companies to follow IFRS standards if they choose. GAAP vs. IFRS: What are the differences between GAAP and IFRS? While GAAP and IFRS both pertain to how financial documents are ...
比如GAAP要求采用权责发生制会计(accrual accounting)方法。应用GAAP可以获得合理(reasonable)和可靠(reliable)的财务信息,同时它也允许每个实体(entity)通过相关的会计信息合理地描述自己的业务战略(business strategy)和业绩(performance)。 IFRS 是国际财务报告准则(International Financial Reporting Standards),是由IASB(inter...
1.在存货成本的计算方法上,IFRS规定禁止使用后进先出法。USGAAP规定可以采用后进先出法。2.在存货减值...
目前，GAAP和IFRS的合并趋势也可以从10个官方会计组织成立全球最大的官方会计联盟GAA（Global Accounting ...
GAAP and IFRS are both used to establish financial reporting standards, but they approach the job in very different ways. Read on to learn more.
US GAAP vs. IFRS: Cheat Sheet We have compiled a single cheat sheet to outline the key differences between US GAAP and IFRS. You can download the complete US GAAP vs IFRS Cheat Sheet below. Global Accounting Trends Given the statistics above, it is clear why it is important to understand...
GAAP vs. IFRS: An Overview Each country sets its own standards for financial reporting. In the United States, accountants follow thegenerally accepted accounting principles(GAAP) when they compile financial statements. Outside the U.S., many countries follow theInternational Financial Reporting Standard...
IFRS vs. U.S. GAAP: An Overview TheInternational Financial Reporting Standards(IFRS), the accounting standard used in more than 144 countries, has some key differences from the United States'Generally Accepted Accounting Principles(GAAP).1 At the conceptual level, IFRS is considered more of a...
US GAAP 和IFRS 差异概要 1. Locally vs. Globally As mentioned, the IFRS is a globally accepted standard for accounting, and is used in more than 110 countries. On the other hand, GAAP is exclusively used within the United States and has a different set of rules for accounting than most ...