1、ifrs4与gaap下的准备金内容 ifrs的产生背景 ifrs第一阶段的成果 ifrs第二阶段的进展 iaa对ifrs的建议保险会计准则的分类 监管会计准则 通用会计准则 税收会计准则监管会计准则 监管会计(statutory accounting)主要服务于保险监管部门,主要为保证保单持有人利益而监管保险公司偿付能力的需要。 监管会计是具有明显强制性...
4. Accounting Principles Board (APB) Opinions 5. Accounting Research Bulletins (ARB) 6. Accounting Interpretations (AIN) 7. American Institute of Certified Public Accountants (AICPA) a. Statements of Position (SOP) b. Audit and Accounting Guides (AAG)—only incremental accounting guidance c. Pract...
1、IFRS4与GAAP下的准备金内容 IFRS的产生背景 IFRS第一阶段的成果 IFRS第二阶段的进展 IAA对IFRS的建议保险会计准则的分类 监管会计准则 通用会计准则 税收会计准则监管会计准则 监管会计(Statutory Accounting)主要服务于保险监管部门,主要为保证保单持有人利益而监管保险公司偿付能力的需要。 监管会计是具有明显强制性...
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Technically, the lessee only has an intangible right to use the asset during the lease term. And intangible rights are amortized (not depreciated) in accounting. So, the lessee should also technically amortize this. However, there is no real effect of using amortization over depreciation in the...
GAAP rules require businesses to use the same accounting standards from year to year. For example, if a business chooses the declining balance method for calculating depreciation on an asset, that method should be applied to all depreciating assets every year, with both depreciation and historical...
A company prepares its financial statements in accordance with U.S. GAAP (generally accepted accounting principles). It expected to be the sole supplier for a state-wide school milk program and had production facilities valued at 28.4 million. Recently several other companies were also granted milk...
US GAAP是Generally Accepted Accounting Principles的缩写,指美国通用会计准则,GAAP主要为美国公司或华尔街上市公司所采用。它是由美国财务会计准则委员会(FASB)、会计师协会(APB)和证券交易委员会(SEC)在《意见书》和《公报》中所规定的会计准则、方法和程序所组成的。
Taxes Software specializes in providing comprehensive tax and accounting solutions for public accountants. The company offers a software system that enables the processing of payroll, value-added tax (VAT), gross income tax, income tax, personal assets tax, financial statements, and various other acco...
监管会计(StatutoryAccounting)主要服务于保险监管部门,主要为保证保单持有人利益而监管保险公司偿付能力的需要。 监管会计是具有明显强制性的法规,所有在法律规定监管范围内的保险企业均须遵循。 制订机构是监管机关 通用会计准则 通用会计准则(GAAP)是为公司设计的,其报表供一般公众、股东、金融机构、投资银行、信贷发行机...