也就是说,原来纷繁的条款(包括权威性强的和权威性弱的),现在就只有权威性或非权威性两种。而authoritative只包括两个:FASB accounting standards codification 和 Rules and interpretive releases of the SEC是有权威性的。 三、中美会计准则对比 (一)会计要素 从中可以看出,US更注重提供“所有者收入”和“收入”的...
也就是说,原来纷繁的条款(包括权威性强的和权威性弱的),现在就只有权威性或非权威性两种。而authoritative只包括两个:FASB accounting standards codification 和 Rules and interpretive releases of the SEC是有权威性的。 三、中美会计准则对比 (一)会计要素 从中可以看出,US更注重提供“所有者收入”和“收入”的...
也就是说,原来纷繁的条款(包括权威性强的和权威性弱的),现在就只有权威性或非权威性两种。而authoritative只包括两个:FASB accounting standards codification 和 Rules and interpretive releases of the SEC是有权威性的。 三、中美会计准则对比 (一)会计要素 从中可以看出,US更注重提供“所有者收入”和“收入”的...
在准备的计量上: IFRS规定清算债务的最佳估计﹐通常采用预期价值法﹐并要求采用折现的方法; US GAAP规定清算债务可能发生数的较低值﹐某些准备不需要折现。 在购买研制中的研究开发项目的后续支出上: FRS规定如果满足开发的定义则资本化; US GAAP规定费用化。 在无形资产的重估上: IFRS规定只有当无形资产有活跃的市...
A definition of the term "generally accepted accounting principles" (GAAP) is presented. It refers to rules for accounting standards in the U.S. The U.S. Securities and Exchange Commission requires audited accounts for quoted companies to comply with GAAP....
US GAAP不熟，简述一下IAS和IFRS的关系，以及现行国际财务报告准则的体系。大体上，现行的 IFRSs 包含...
The Generally Accepted Accounting Principles in the US (US GAAP) refer to the accounting rules used in United States to organize, present, and report financial statements for an assortment of entities which include privately held and publicly traded companies, non-profit organizations, and governments...
US GAAP包括大量具体的会计标准公告(ASCs, Accounting Standards Codifications),这些公告覆盖了所有企业的财务报告要求。具体准则针对收入确认、租赁、金融工具、业务合并等各类交易和事项提供详细的操作指引。与IFRS相比,US GAAP更倾向于规则导向,详细规定了各类事项的处理方法。此外FASB还发布技术公告、解释公告以及行业...
For publicly-traded companies in the US, these rules are created and overseen by theFinancial Accounting Standards Board (FASB)and referred to as US Generally Accepted Accounting Principles (US GAAP). On the other hand, the International Accounting Standards Board (IASB) created and oversees the...
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 ...