US GAAP v IFRS Dec 2011.pdf

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1、USGAAPversusIFRSThebasicsDecember2011!@#TableofcontentsIntroduction.....................................................................2Financialstatementpresentation......................................4Interimfinancialreporting..................................

2、..............6Consolidation,jointventureaccountingandequitymethodinvestees.............................................................7Businesscombinations...................................................11Inventory..............................................

3、.........................13Long-livedassets...........................................................14Intangibleassets............................................................16Impairmentoflong-livedassets,goodwillandintangibleassets...........................

4、.................................18Financialinstruments.....................................................20Foreigncurrencymatters...............................................28Leases...........................................................................30I

5、ncometaxes..................................................................33Provisionsandcontingencies..........................................35Revenuerecognition.......................................................37Share-basedpayments.......................

6、............................39Employeebenefitsotherthanshare-basedpayments......41Earningspershare.........................................................44Segmentreporting.........................................................45Subsequentevents.................

7、........................................46Relatedparties...............................................................48Appendix—TheevolutionofIFRS...................................49USGAAPversusIFRSThebasics1IntroductionIntroductionConvergencecontinuedtobeahighp

8、riorityonWillthedifferenceseverbetheagendasofboththeUSFinancialeliminated?AccountingStandardsBoard(FASB)andtheTheFASBandtheIASBhavemadesignifican