一級(jí) 財(cái)務(wù) IFRS與GAAP的區(qū)別自己整理

1、ItemIFRSOther compehansive income與income statement分開，自己形成一個(gè)statement of compehansive income;或和income statement生成一個(gè)tatement of compehansive income分開，體現(xiàn)在statement of shareholders equityList income and expense as element related to performance,Include revenues, expense, gains, loss and comprehensive in

2、come.assetA resource from which a future economic benefit is expected to flow.Asset has future economic benefit, Use probable in its definition of A and LCompleted-contract method在完成前的每一期Revenue = cost,最后一期算總收益最后一期算總的Revenue 和 costBarter transactionRevenue recognized must be base on fair value of re

3、venue 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 并可以通過歷史交易的記錄對(duì)其進(jìn)行定價(jià)。否則只能將其按賬面價(jià)格記錄。存貨Lower of the cost or net relizable value- expect sale price less selling cost

4、 不可以用LIFOLower of the cost or the market-the replace cost(not greater than NRV)可以用LIFOPP&ECost model（歷史成本減去累計(jì)折舊） or the revaluation model (fair value減去累計(jì)折舊-要有活躍的市場(chǎng)已用于定價(jià)), allow impairment loss recoveryCost modelInvestment property產(chǎn)生租金或由資本的增值A(chǔ)mortized cost and fair value mathod沒有Cost model明確的概念I(lǐng)d

5、entifiable intangible assetsCost model or revaluation model R&DResearch cost: expenseDevelopment: capitalize Both expenseSoftware development cost for oen use在有確定的目的前-expense有確定的目的后-captaliezcaptaliezComponent depreciation要求可以，但是很少被用到Dividend paidCFO or CFFCFFInterest PaidCFO or CFFCFODividend a

6、nd Interest CFO or CFICFOTax paid營(yíng)業(yè)相關(guān)的CFO，其它的CFI或CFFCFONet income與現(xiàn)金流表不要求要求協(xié)調(diào)一致（通過一定的調(diào)節(jié)）現(xiàn)金流表中Interest and tax expense在現(xiàn)金流表中分開表述在現(xiàn)金流表中分開表述或者在foodnote中指出Capitalized interest中短期投資的利息收入將在capitalized的成本中被扣除，-Impairments每年都要重新評(píng)只有在有特殊的條件或情況下才評(píng)價(jià)Recoverablity：PV，undiscountLossmeasurement： PV, discountDTAValu

7、ation allowanceBond interest expenseEffective rate method Effective rate method or straight-line methodBond 發(fā)行成本之前在bond的carrying value中扣除，提高了bond的effective interest rate；無需write-off作為資產(chǎn)，并在收入表中作為expense逐年支出,在未到期回購(gòu)時(shí)，應(yīng)將未分?jǐn)偟陌l(fā)行成本write-off，從而計(jì)算gain or lossLease：從出租者看沒有區(qū)分Sales-type or direct financing leaseLease payment 的PV和賬面價(jià)值的比較Funded status P275去掉未知的部分，然后記錄在資產(chǎn)負(fù)債表里在資產(chǎn)負(fù)債表中記錄，overfunded為assest，underfunded為liabilityFinancial Lease轉(zhuǎn)移了全部的權(quán)利和風(fēng)險(xiǎn)滿足特定條件中的一條即可Funded status 只是一個(gè)數(shù)字（沒有實(shí)際的意義）：扣除了不能明確確認(rèn)的gains/loss以及不能確認(rèn)的服務(wù)的費(fèi)用，記錄在balance