●Reconciliation of NI to CFOisrequiredas a separate schedule under U.S. GAAP. 要点二: Major CFO items calculation 公式:各项损益表经营性项目+/- 资产负债表项目变化 1) Cash received from customers = Revenue ………Accrual basis –Receivable increase + Receivable decrease + Increase in unearned re...
所得税费用(income tax expense):遵循US GAAP,计算出企业本期营业利润对应的应发生所得税金额,无论该所得税是否在本年缴纳。 由于税法对于应税收入的确认与GAAP/IFRS对于营业利润的确认方法和时点存在差异,因此income tax payable和income tax expense也存在着各种差异。 例: ① 企业为高管购买的人寿保险,受益人为...
Enter into pretax GAAP financial income calculation in a period before/after they enter into taxable income calculation(分期付款销售收入) Comprehensive Allocation (of income tax expense):The asset and liability method is required by GAAP (ie. record income tax payable or deferred tax asset/liability...
●Reconciliation of NI to CFOisrequiredas a separate schedule under U.S. GAAP. 要点二: Major CFO items calculation 公式:各项损益表经营性项目+/- 资产负债表项目变化 1) Cash received from customers = Revenue ………Accrual basis –Receivable increase + Receivable decrease + Increase in unearned re...
GAAP accrual basis Tax rule cash basis Lease Bonus 1st deferred(unearned income), 2nd amortized(into income)over the life of the lease. Free or reduced rent consideration 与Lessee的处理一致 月均租金=全租约期总租金/总租期 体现Matching principle ...
US GAAP requires that interest expense, interest income anddividendincome be accounted for in the operating activities section, anddividendspaid be reported in the financing section. However, IFRS provides greater discretion with respect to which section of theStatement of Cash Flowsthese items can be...
acquisition.―这个补充说明：1>在US GAAP 下，MI-B/S 是按照被收购企业收购前 净资产账面价值来计算 的，亦即FV exercise 不 影响收购前后的M/I 。――这可是天大的区别 啊！！！2>并且，被收购企业的或有 负债，在收购日不能确认。Similar to IFRS .Similar to IFRS .Provisions for future reorganisatio...
考的最多的都是这样的,题目开头会说,A private, non for profit company ...怎么怎么样了,问财务上怎么处理,其实这种题考的就是US GAAP,企业会计怎么做它就怎么做。simulation考了一道政府会计,还有一道印象比较深的是企业买地建房,费用是分给land还是building,说到这里希望大家在看宏景教材资料的时候一定要校准...
When forced to choose between optimizing the appearance of our GAAP accounting and maximizing the present value of future cash flows, well take the cash flows。 当我们做出大胆的战略抉择时,我们将在竞争许可的最大范围内与股东分享我们的战略想法,以至于股东可以评价我们的投资是否真正从巩固我们长期市场领导...
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