CFA-一级-财务-IFRS与GAAP的区别-自己整理.doc

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______________________________________________________________________________________________________________ Item IFRS U.S.GAAP Other compehansive income 与income statement分开，自己形成一个statement of compehansive income; 或和income statement生成一个tatement of compehansive income 分开，体现在statement of shareholder’s equity List income and expense as element related to performance, Include revenues, expense, gains, loss and comprehensive income. asset A resource from which a future economic benefit is expected to flow. Asset has future economic benefit, Use probable in its definition of A and L Completed-contract method 在完成前的每一期Revenue = cost,最后一期算总收益最后一期算总的Revenue 和 cost Barter transaction Revenue recognized must be base on fair value of revenue from similar nonbarter transactions with unrelated parties. Revenue recognized must be at fire value only if the firm has historical received cash payment from such good and services 并可以通过历史交易的记录对其进行定价。否则只能将其按账面价格记录。存货 Lower of the cost or net relizable value- expect sale price less selling cost 不可以用LIFO Lower of the cost or the market-the replace cost(not greater than NRV) 可以用LIFO PP&E Cost model（历史成本减去累计折旧） or the revaluation model (fair value减去累计折旧-要有活跃的市场已用于定价), allow impairment loss recovery Cost model Investment property 产生租金或由资本的增值 Amortized cost and fair value mathod 没有Cost model明确的概念 Identifiable intangible assets Cost model or revaluation model R&D Research cost: expense Development: capitalize Both expense Software development cost for oen use 在有确定的目的前-expense 有确定的目的后-captaliez captaliez Component depreciation 要求可以，但是很少被用到 Dividend paid CFO or CFF CFF Interest Paid CFO or CFF CFO Dividend and Interest CFO or CFI CFO Tax paid 营业相关的CFO，其它的CFI或CFF CFO Net income与现金流表不要求要求协调一致（通过一定的调节）现金流表中 Interest and tax expense 在现金流表中分开表述在现金流表中分开表述或者在foodnote中指出 Capitalized interest中短期投资的利息收入将在capitalized的成本中被扣除， - Impairments 每年都要重新评只有在有特殊的条件或情况下才评价 Recoverablity：PV，undiscount Lossmeasurement： PV, discount DTA Valuation allowance Bond interest expense Effective rate method Effective rate method or straight-line method Bond 发行成本之前在bond的carrying value中扣除，提高了bond的effective interest rate；无需write-off 作为资产，并在收入表中作为expense逐年支出, 在未到期回购时，应将未分摊的发行成本write-off，从而计算gain or loss Lease：从出租者看没有区分 Sales-type or direct financing lease Lease payment 的PV和账面价值的比较 Funded status P275 去掉未知的部分，然后记录在资产负债表里在资产负债表中记录，overfunded为assest，underfunded为liability Financial Lease 转移了全部的权利和风险满足特定条件中的一条即可 Funded status 只是一个数字（没有实际的意义）：扣除了不能明确确认的gains/loss以及不能确认的服务的费用，记录在balance sheet中（overfunded-asset， underfunded-liability）由于汇率的变化造成的Unrealized gain/loss on available- for-sale 记录在income statement - Welcome To Download !!! 欢迎您的下载，资料仅供参考！精品资料

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