第一，总体上国际准则更加自由和灵活，美国准则更加严格和保守；第二，国际准则注重“实质重于形式”，美...
IFRS规定包括利息、某些辅助成本和作为利息调整的折算差额。USGAAP规定通常只包括利息。
When comparing US GAAP and IFRS, differences in the definition of the word “probable” and the measurement techniques used can lead to differences in both the recognition and amount of Contingent Liabilities. IFRS has a lower threshold for recognition as its definition of probable is > 50%, wh...
noting the SEC’s commitment to a road map for the elimination prior to 2009 of the requirement that foreign private issuers reconcile to U.S. GAAP financial statements prepared using IFRS. All parties recognize that the fewer the differences between U.S. GAAP and IFRS, the easier it will ...
KPMGについて 採用 オンライン基礎講座 日本基準・IFRS®会計基準 音声解説付きスライドにより、IFRS会計基準と日本基準の主要なトピックを、初心者にも分かりやすく解説しています。 View Print friendly version of this article Opens in a new window top トップへ戻る ホ...
Insurers' first reporting under IFRS17andIFRS 9 Real-time IFRS 17 — June 2023 © 2023 KPMG IFRG Limited, a UK company limited by guarantee. All rights reserved. Document Classification: KPMG Public 1 What did we look at? First IAS 34 interim reports What did we look at? Key ...
However, the main changes across the two principles regard the designation of the hedged items in the hedging relationshipFootnote10(Marcon,2020). In particular, the most significant differences pertain to the designation of risk and nominal components as well as to the designation of aggregated expo...
而GAAP是rule-based的，基本已经规定一个交易要怎么记账。IFRS有更多灵活的选择空间，可以让财报更能如实...
US GAAP的条款几乎(不是全部)都适用IFRS，也就是说US GAAP要求更严格一些。