ifrss and us gaap（pdf格式）

《ifrss and us gaap（pdf格式）》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。

1、▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬Assurance&Advisory▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬

2、▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬IASPlusJune2004–SpecialEditionPublishedforourclientsandstaffgloballyKeyDifferencesBetweenIFRSsandUSGAAPThisnewslettersetsoutsomeofthekeydifferencesbetweenInternationalFinancialReportingStandards(IFRSs)andUnitedStatesgenerallyacceptedaccountingprinciples(US

3、GAAP),withastatusnoteonwhat,ifanything,isbeingdoneabouteachdifferenceasofJune2004.ThestatusnoteisbasedonourunderstandingofproposalsortentativedecisionsbytheIASBortheFASB.Thoseproposalsandtentativedecisionsaresubjecttorevision.Thedifferences(ornon-inclusionofwhat,untilrecently,wasadifference)ref

4、lectallIFRSsissuedandrevisedthrough4June2004,includingthosethatdonotbecomemandatoryuntil2005.DeloitteglobalIFRSleadershipteamOfcourse,thesignificanceofthesedifferences–andothersnotincludedinthislist–willvarywithrespecttoindividualcompaniesdependingonsuchIFRSglobalofficefactorsasthenatureoftheco

5、mpany’soperations,theindustryinwhichitoperates,andtheaccountingpolicychoicesithasmade.ReferencetotheGlobalIFRSLeaderunderlyingaccountingstandardsandanyrelevantnationalregulationsisKenWildessentialinunderstandingthespecificdifferences.kwild@deloitte.co.ukIASB-FASBConvergenceProjectsIFRScentresof

6、excellenceTheIASBandtheFASBhavejointlyundertakenashort-termprojecttoeliminateavarietyofdifferencesbetweenIFRSsandUSGAAP.ThisAmericas“convergenceproject”grewoutofanagreementreachedbythetwoboardsinD.J.GannonSeptember2002.iasplusamericas@deloitte.comSomeofthedifferencesthatarebeingconsideredinthis

7、projectareonesthatAsia-PacificaroseasaresultofnewIFRSsorrecentamendmentstoIASs.TheseincludeStephenTaylorclassificationofliabilities,assetexchanges,accountingchanges,andfinancialiasplus@deloitte.com.hkinstruments.Europe-AfricaOther