FASB and IASB initiated their joint project on revenue recording to converge IFRS and US GAAP in this area. The main objective of this paper is comparative analysis of revenue recognition under both systems and evaluation of the most significant differences in revenue recognition and measurements as...
无论是 US GAAP 或者IFRS，只有incomefrom discontinued operations是 net of tax （3）revenue recognition 在收入确认上，US GAAP 和IFRS有相同的地方，也有不同。相同的地方：权利义务已经转移，收回款项可以确认。不同：IFRS要求 cost可以可靠计量 US GAAP：there is evidence of an arrangement betweenthe buyer ...
在收入确认上,US GAAP 和IFRS有相同的地方,也有不同。 相同的地方:权利义务已经转移,收回款项可以确认。 不同:IFRS要求 cost可以可靠计量 US GAAP:there is evidence of an arrangement between the buyer and seller (4) long-term contract的revenue recognition 但由于我又懒得打字,所以手写的笔记,如下图: (...
d. Technical Inquiry Service (TIS)—only for Software Revenue Recogntion 不熟悉GAAP的新手看了已然一脸懵逼,更别说查找了。 这是FASB下决心推出ASC的最主要目的之一,方便使用者查询。ASC将原来GAAP的形态,从“a standards-based model”改成了“a topically based model”,原来由数千个单个准则(individual sta...
development of IAS/IFRS and US GAAP convergence efforts in general. Second part of the paper is aimed at the comparative analysis of revenue recognition and measurement under IAS/IFRS and US GAAP and the most significant differences in revenue recognition are analyzed. ...
2. Recognition of Accounting Elements Whether a company reports under US GAAP vs IFRS can also affect whether or not an item is recognized as anasset,liability,revenue, or expense, as well as how certain items are classified. Research and Development (R&D) Costs ...
"Revenue Recognition with Multiple Deliverables“收入确认与多个交付 General Principles一般原则 1.1。Multiple-Deliverable Revenue Arrangements (MDRA)多交收的收入安排(MDRA) --> divided into separate units of accounting- “分为单独核算单位 --> if two conditions listed in ASC 605-25-25-5 are satisfied...
KPMG的系列被称为financial reporting network。德勤的网站是iasplus。若要快速定位特定准则解读，只需在Google中搜索准则名称加上四大名称，如“ASC805 PWC”或“revenue recognition KPMG”。通常，搜索结果的前几条就会直接指向相应的文件。四大准则解读的特色并无显著差异，普华永道被认为较为全面。这些...
Chapter 1: Capitalization & impairment Chapter 2: Intellectual property Chapter 3: Manufacturing & supply Chapter 4: Business combinations & asset acquisitions Chapter 5: Leases Chapter 6: Revenue recognition Chapter 7: Warranty Chapter 8: Research & development ...
Chapter 1: Capitalization & impairment Chapter 2: Intellectual property Chapter 3: Manufacturing & supply Chapter 4: Business combinations & asset acquisitions Chapter 5: Leases Chapter 6: Revenue recognition Chapter 7: Warranty Chapter 8: Research & development ...