对于US GAAP，就比较复杂，也是用carrying value 与跟某个数去比较。比较的这个数是把未来现金流不折现，直接求和。如果CV大，就减值。减值金额的计算却不是CV-这个数，而是CV-折现的现金流求和，也就是CV-fair market value 关于是否能转回，两者也是不同的。在US GAAP下，held for use 不能转回；held for s...
这种诞生背景和应用范围上的差异，导致了两者迥然不同的风格：US GAAP 横平竖直，丁是丁卯是卯，不厌...
对于US GAAP,就比较复杂,也是用carrying value 与跟某个数去比较。比较的这个数是把未来现金流不折现,直接求和。如果CV大,就减值。减值金额的计算却不是CV-这个数,而是CV-折现的现金流求和,也就是CV-fair market value 关于是否能转回,两者也是不同的。 在US GAAP下,held for use 不能转回;held for sale ...
Under GAAP, fair value and market value are not necessarily the same thing. Unlike with GAAP, IFRS allows companies to mark up the value of property, plant, and equipment. IFRS also permits the capitalization of development costs that satisfy the criteria for being an intangible asset.Kinc...
在barter transaction中，特别怕两个企业做round-triptransaction，用fair value交易，来使得俩企业数据好看，所以IFRS和 US GAAP都规定了一些情况下才能用fair value计量交易。IFRS:必须之前做过 similar non-barter transactions with unrelated parties US GAAP : historically received cash for the specific goods and...
GAAP: Only allows the revaluation of fair market value for marketable securities (i.e., investments and stocks). IFRS: Allows for the revaluation of more assets, including plant, property, and equipment (PPE), inventories, intangible assets, and investments in marketable securities. 5. Inventory...
Measurement method(advantages\disadvantages):Historical cost(历史成本)\fairvalue(公允价值)\current cost(现值成本,公平的市场交易成本)\net realizable value(可变现净值=存货估计售价-估计至完工尚需发生的成本-销售费用-相关税金)\present value(现值,指现金流的折现) ...
因为2008年之后的金融危机使得很多公司的financial instruments还有各种assets decrease in value. 如果你略有研究的话, USGAAP是以historical cost来measure的，而IFRS用fair market value. Therefore any losses in fair value will not be reflected under USGAAP but will be under IFRS. Which means, ...
(current price). • Fair value is a market-based measurement (it is not an entity-specific measurement) • Consequently, the entity’s intention to hold an asset or to settle or otherwise fulfil a liability is not relevant when measuring fair value. IFRS 13 Fair Value Measurement 3 ...
使用一般收入确认原则 2.收款存疑时，有两种方法确认收入，一种是 Installment sales，一种是Cost recovery，使用哪 一种方法题目会明确要求 Special Case - barter transaction☆ 基于相似的Non barter transactions with unrelated parties的F air value.以历史经验的Fair value确认收入高 顿 C F A ...