IFRSs and US GAAP

IFRSs and US GAAP 简介： IFRSs and US GAAP为http://www.pxzj8.com整理发布，类型为制度手册，本站还有更多关于考勤制度,机械设计手册,财务制度,存款保险制度,员工手册，管理知识 - 制度手册的资料。 正文： ThisnewslettersetsoutsomeofthekeydifferencesbetweenInternationalFinancialReportingStandards(IFRSs)andUnitedStatesgenerallyacceptedaccountingprinciples(USGAAP)withastatusnoteonwhatifanythingisbeingdoneabouteachdifferenceasofJune2010.ThestatusnoteisbasedonourunderstandingofproposalsortentativedecisionsbytheIASBortheFASB.Thoseproposalsandtentativedecisionsaresubjecttorevision.Thedifferences(ornon-inclusionofwhatuntilrecentlywasadifference)reflectallIFRSsissuedandrevisedthrough4June2010includingthosethatdonotbecomemandatoryuntil2010.
Ofcoursethesignificanceofthesedifferences–andothersnotincludedinthislist–willvarywithrespecttoindividualcompaniesdependingonsuchfactorsasthenatureofthecompany’soperationstheindustryinwhichitoperatesandtheaccountingpolicychoicesithasmade.Referencetotheunderlyingaccountingstandardsandanyrelevantnationalregulationsisessentialinunderstandingthespecificdifferences.
IASB-FASBConvergenceProjects
TheIASBandtheFASBhavejointlyundertakenashort-termprojecttoeliminateavarietyofdifferencesbetweenIFRSsandUSGAAP.This“convergenceproject”grewoutofanagreementreachedbythetwoboardsinSeptember2002.
SomeofthedifferencesthatarebeingconsideredinthisprojectareonesthataroseasaresultofnewIFRSsorrecentamendmentstoIASs.Theseincludeclassificationofliabilitiesassetexchangesaccountingchangesandfinancialinstruments.
OtherdifferenceshaveariseninstatementsrecentlyissuedbyFASB.Theseincludediscontinuedoperationsprovisionsandassetsheldforsale.
Stillotherdifferencesaremorelong-standingbutmaybecapableofresolutioninarelativelyshorttime.Theseincludeinventories;accountingpolicieschangesinestimatesanderrors;assetsheldfordisposal;incometaxes;constructioncontracts;jointventures;interimfinancialreporting;andresearchanddevelopmentcosts.
Thetwoboardsarealsocooperatinginanumberoflonger-termconvergenceprojects.Issuesincludeapplicationofthepurchasemethodofaccountingforbusinesscombinationsconceptsofrevenuerecognitionemployeebenefitsandcomprehensiveincome.
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