Delivering KPMG guidance, publications and insights on the application of IFRS® Accounting Standards in the United States.
由于IFRS允许定为CFI/CFF，会导致IFRS和 US GAAP中属于CFO的现金流的总量不同，例如interest received, ...
topics such as crypto assets and environmental credit programmes. The IASB is performing research; the FASB has also developed specific new requirements and proposals. With new differences between IFRS Accounting Standards and US GAAP on the horizon, dual reporters need to monitor these developments ...
IFRS规定在折算之前使用一般物价水平指数调整。USGAAP规定在恶性通货膨胀经济中经营的实体必须使用母公司的功...
Later in 2002, KPMG replaced Arthur Andersen as TSAI’s auditor and upon restating its financials – TSAI’s 1999 to 2001 cumulative revenue was reduced by $145mm due to the improper recognition of revenue related to its software licensing arrangements. ...
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IFRS 16 – An overview The new normal for lease accounting March 2021 home.kpmg/ifrs Contents 1 IFRS 16 at a glance 1.1 Key facts 1.2 Key application issues 2 2 3 2 Lessee accounting 4 2.1 Lessee accounting model 4 2.2 Initial measurement of the lease liability 5 2.3 Initial measurement ...
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会计US公允IFRS美国的GAAP与国际和会计and 系统标签: ifrsgaapfairmeasurementvalue准则 U.S. GAAP AND IFRS Fair Value Measurement Questions and Answers November 2013 kpmg Contents Substantial Convergence 1 About this Publication 2 Summary o Di erences Between U.S. GAAP and IFRS 3 Questions and Answers...