1. US GAAP GAAP: Generally Accepted Accounting Principles (GAAP),中文来看其实也就是“美国通用会计准则”的意思,这个和大家经常提的中国会计准则的命名方式一致(PRC GAAP),因此,大家在业内也经常用GAAP这个词来统一称呼会计准则。 2.SEC/FASB SEC: The Securities and Exchange Commission,美国证券交易委员会,隶...
305 Cash and Cash Equivalents 310 Receivables 320 Investments—Debt and Equity Securities 323 Investments—Equity Method and Joint Ventures 325 Investments—Other 330 Inventory 340 Deferred Costs and Other Assets 350 Intangibles—Goodwill and Other 360 Property, Plant, and Equipment ☆Liabilities 405 Lia...
● US. GAAP does not require disclosing cash flow per share ● IFRS does not prohibit presentation of cash flow per share 2. Cash and cash equivalents ● Cash: actual cash (i.e., currency, demand deposits) ● Cash equivalents: short-term liquid investment ● Readily convertible into certain...
● US. GAAP does not require disclosing cash flow per share ● IFRS does not prohibit presentation of cash flow per share 2. Cash and cash equivalents ● Cash: actual cash (i.e., currency, demand deposits) ● Cash equivalents: short-term liquid investment ● Readily convertible into certain...
Cash equivalents are defined as short-term,liquid investment,that are: Quickly convertible into specific amounts of cash So near maturity that the risk of changes in the value because of interest rate changes is insignificant. CFO+CFI+CFF=the end cash and cash equivalent-the begin cash and cas...
Cash and cash equivalents 考点:原始票据期限在90天以上的均不可做为现金等价物。例,12月15购入次年1月10日到期的180天期国库券,可否在年底时做现金等价物核算?不可以 Bank Reconciliations 目标:True Balance 方式:Simple reconciliation Vs. Reconciliation of cash receipts and disbursements ...
US GAAP Financial Reports: All Assets, Liabilities and Equity (official 2013-2025 taxonomy) Balance Sheet (Statement of Financial Position) Taxonomy version:2025202420232022202120202019 ASSETS Current Assets Cash, cash equivalents, and short-term investments Cash and cash equivalents Short-term investments...
US GAAP审计及RP结构 财务部内部培训USGAAP审计及RP结构 USGAAP审计及RP结构 主要内容:审计程序和期末调整 ReportingPackage 季度财务报告(EarningRelease)审计程序和期末调整 资产负债表(BalanceSheet)现金及银行存款(Cashandcashequivalents)银行对帐单未达帐项的调整 应收帐款(Accountsreceivable)帐龄分析提取坏帐准备...
Cash and Cash Equivalents 4,987,000 2,432,000 2,365,000 2,065,000 4,210,000 4,803,000 2,234,000 2,605,000 2,082,000 1,857,000 1,661,000 2,921,000 9,936,000 4,657,000 10,205,000 22,171,000 8,983,000 7,882,000 7,047,000 2,594,000 3,020,000 1,949,000 2,322...
Cash and Cash Equivalents 1,589,000 2,197,000 2,209,000 2,008,000 2,550,000 2,268,000 2,082,000 2,154,000 2,037,000 1,742,000 1,798,000 1,379,000 1,244,000 2,128,000 1,667,000 1,428,000 963,000 1,006,000 880,000 923,000 897,000 1,508,000 1,695,000 2,202...