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 ...
无论是 US GAAP 或者IFRS,只有income from 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 between the buyer...
Chapter 6: Revenue Recognition US GAAP landing page 6-1 Scope considerations when accounting for collaboration agreements Background Company A grants an IP license to a drug compound to Company B and will perform manufacturing services on the compound. Company A receives an upfront paymen...
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. ...
Revenue Recognition 收入确认:建造合同收入确认 IFRS:完工百分比法确认收入,不允许全部完工法 US GAAP:完工百分比,全部完工法(建造期间不确认收入成本,建造完成后一次性确认收入结转成本) 2.会计政策变更追溯调整 IFRS:披露比较信息时要求提供三张资产负债表:本期期末,上期期末,上期期初。累计调整显示在上期期初留存收益...
1. Revenue Recognition-Five-Step Approach l 考纲变化:GAAP下收入确认的方法统一更新为Five-step approach。 l 考纲解读:2014年5月28日,美国会计准则委员会趋同国际会计准则委员会发布新的收入确认准则-收入确认五步法,新的收入确认准则于2017年1月1日正式生效,于2018年7月1日加入AICPA的考察范围。
"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...
Thomson Reuters Checkpoint Catalyst: US GAAP is the next generation of online research that gives you practical insight and expertise on accounting topics that are complex, undergoing changes, or challenging to apply. Get valuable insight on business combinations, consolidation, financial instruments, inc...
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 ...