CFA 一级 财务 IFRS与GAAP的区别-自己整理教学资料.doc

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1、精品好文档，推荐学习交流ItemIFRSU.S.GAAPOthercompehansiveincome与incomestatement分开，自己形成一个statementofcompehansiveincome;或和incomestatement生成一个tatementofcompehansiveincome分开，体现在statementofshareholder’sequityListincomeandexpenseaselementrelatedtoperformance,Includereven

2、ues,expense,gains,lossandcomprehensiveincome.assetAresourcefromwhichafutureeconomicbenefitisexpectedtoflow.Assethasfutureeconomicbenefit,UseprobableinitsdefinitionofAandLCompleted-contractmethod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costBartertrans

3、actionRevenuerecognizedmustbebaseonfairvalueofrevenuefromsimilarnonbartertransactionswithunrelatedparties.Revenuerecognizedmustbeatfirevalueonlyifthefirmhashistoricalreceivedcashpaymentfromsuchgoodandservices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Lowerofthe

4、costornetrelizablevalue-expectsalepricelesssellingcost不可以用LIFOLowerofthecostorthemarket-thereplacecost(notgreaterthanNRV)可以用LIFOPP&ECostmodel（历史成本减去累计折旧）ortherevaluationmodel(fairvalue减去累计折旧-要有活跃的市场已用于定价),allowimpairmentlossrecoveryCostmodelInvestmentpr

5、operty产生租金或由资本的增值Amortizedcostandfairvaluemathod没有Costmodel明确的概念IdentifiableintangibleassetsCostmodelorrevaluationmodelR&DResearchcost:expenseDevelopment:capitalizeBothexpenseSoftwaredevelopmentcost在有确定的目的前-expense有确定的目的后-captaliezcaptaliez仅供学习与交流，如有侵权请

6、联系网站删除谢谢4精品好文档，推荐学习交流foroenuseComponentdepreciation要求可以，但是很少被用到DividendpaidCFOorCFFCFFInterestPaidCFOorCFFCFODividendandInterestCFOorCFICFOTaxpaid营业相关的CFO，其它的CFI或CFFCFONetincome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Interestandtaxexpense在现金流表中分开表述在现金流表中分开表述或者在foo

7、dnote中指出Capitalizedinterest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，undiscountLossmeasurement：PV,discountDTAValuationallowanceBondinterestexpenseEffectiveratemethodEffectiveratemethodorstraight-linemethodBond发行成

8、本之前在bond的carryingvalue中扣除，提高了bond的effectiveinterestrate；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gainorlossLease：从出租者看没有区分Sales-typeordirectfinancingleaseLeasepayment的PV和账面价值的比较FundedstatusP275去掉未知的部分，然