l****z
发帖数: 29846 | 1 【 以下文字转载自 USANews 讨论区 】
发信人: lczlcz (lcz), 信区: USANews
标 题: Big Shot Investors Say No to IFRS
发信站: BBS 未名空间站 (Wed Nov 16 10:56:42 2011, 美东)
By Emily Chasan of WSJ
When SEC Chairman Mary Schapiro said in June that investors aren’t
clamoring for International Financial Reporting Standards, she may have been
understating things… a bit. Now, some of the biggest U.S. investor groups
are letting the SEC know in no uncertain terms that it should postpone its
decision on IFRS and even stop the converge... 阅读全帖 |
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l****z
发帖数: 29846 | 2 By Emily Chasan of WSJ
When SEC Chairman Mary Schapiro said in June that investors aren’t
clamoring for International Financial Reporting Standards, she may have been
understating things… a bit. Now, some of the biggest U.S. investor groups
are letting the SEC know in no uncertain terms that it should postpone its
decision on IFRS and even stop the convergence process between U.S. GAAP and
IFRS.
In comment letters to the SEC this week, some big investors and analyst
groups had some scathing word... 阅读全帖 |
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g**1
发帖数: 10330 | 3 UBS puts two on leave over hiring of Chinese banker: IFR
HONG KONG Mon Feb 10, 2014 6:57am EST
(Reuters) - Swiss bank UBS AG has put two bankers on leave as part of an
internal investigation into the hiring of a close relative connected to a
potential Chinese corporate client, IFR reported on Monday.
The move comes after U.S. federal officials launched a separate probe into
employment practices at JPMorgan Chase & Co, reviewing the circumstances
behind the U.S. bank's hiring of well connected Ch... 阅读全帖 |
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m*****a
发帖数: 118 | 4 今天刚考完far， 现在总结有点早了。 觉得应该有很大的可能过。比之前考过的REG
感觉好，那门考了88。还是说说吧！
1：看书，理解理解，还是理解
读书作题是一个方面，理解很重要。比如几个concept，princple, 到时候用pv,
fmv, bv....其实都是非常有道理的分配。再比如cash flow 是要计cash，cash
equivalent的
，那么就不仅仅是cash了。那么 business的cash flow 和 gov， 还有nfp 的有些不同
，为什么。。。。。当然这些不一定考，不过要在看书的时候就要想想，尽可能联汇贯
通的理解。到一个地方，尽量想想和总结看过的相关的其他内容。比如你看了
marketale security 的afs， trading，htm，那么当你看bond 的时候，那么这个就是
htm的最好的例子。。。就是这么浅显，要想。
2：作题。我用的是复习资料2010 becker， wiley 2012
过reg的时候把两本都看了，后来发现，其实看一个becker就够了。becker的far的题设
计的很好，比它的reg好的多。基本都... 阅读全帖 |
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m*****a
发帖数: 118 | 5 更新：考了89， 还是很开心，上次发帖谈体会如下：
今天刚考完far， 现在总结有点早了。 觉得应该有很大的可能过。比之前考过的REG
感觉好，那门考了88。还是说说吧！
1：看书，理解理解，还是理解
读书作题是一个方面，理解很重要。比如几个concept，princple, 到时候用pv,
fmv, bv....其实都是非常有道理的分配。再比如cash flow 是要计cash，cash
equivalent的
，那么就不仅仅是cash了。那么 business的cash flow 和 gov， 还有nfp 的有些不同
，为什么。。。。。当然这些不一定考，不过要在看书的时候就要想想，尽可能联汇贯
通的理解。到一个地方，尽量想想和总结看过的相关的其他内容。比如你看了
marketale security 的afs， trading，htm，那么当你看bond 的时候，那么这个就是
htm的最好的例子。。。就是这么浅显，要想。
2：作题。我用的是复习资料2010 becker， wiley 2012
过reg的时候把两本都看了，后来发现，其实看一个becker就够了。becker... 阅读全帖 |
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c*********k
发帖数: 220 | 6 There is no IFRS test center in USA right now. I don't worry about exams.
So many counties have adopted or decided to adopt IFRS. Adopting of IFRS in
multinational corporations is a tendency to make the consolidation
consistent and comparable . Besides, US GAAP can be leaning toward IFRS. I
don't think the IFRS roadmap will change the accounting dramatically.
I am hoping it will explore business opportunities to Big 4s. It is better
to keep an eye on it. |
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l****z
发帖数: 29846 | 7 by Malcolm McKay
Recent political battles in Europe over IFRS may have slowed the timeline on
progress of adoption of an IFRS road map in the U.S.
Reports suggest that the International Accounting Standards Board is in
turmoil over the independence of standard-setters among other issues. With
the U.S. watching on the sidelines, conflicting signals are being sent and
questions are being asked about what the rush is toward adoption of IFRS in
the U.S.—if the IASB, which sets IFRS standards, can’t |
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y********n
发帖数: 74 | 8 我是会计新手，问个傻问题：us gaap 和 IFRS 区别大吗？刚读到一则消息，in
November 2007, US securities and exchange committee decided to allow foreign
private issuers to prepare their accounts under IFRS as published by the
IASB without reconciliation to US GAAP.
因为在英国工作并学ACCA (IFRS), 想问一下今后有否到美国发展的可能。
谢谢大家。 |
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b****a
发帖数: 41 | 9 You don't need another license if you already have a CPA.
Forget IFRS, let's talk about US GAAP. How many CPAs actually know, let's
say, 10% of FASB's? Not to mention all other GAAP pronuncements.
IFRS is largely derived from US GAAP and the basic principles behind the two
GAAPs are largely similar. On areas where they have significant differences
, either US GAAP is going to be simplified to IFRS --- e.g. elimination of
LIFO, QSPE, or FASB and IASB are going to write a new one together, e.g.
re |
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y******7
发帖数: 22 | 10 有中介问我是否用过IFRS，我们公司是采用IFRS，但是问我如何用，我说不出个一二三
来，因为我是做分析的，在工作中并没有明确地涉及“这是IFRS的特点，那个是个US
GAAP相同”，我觉得那都应该融合在accounting 和 financial reporting中了。
你们说应该如何回答才专业？非常感谢！ |
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T***A
发帖数: 78 | 11 Bascially, GAAP has more rules in it since GAAP is 'older'. IFRS is more
relaxed on rules, since it's 'younger'. U.S. is planning to switch to IFRS
in 2014.
One good example is under GAAP, R&D is expensed. Under IFRS, R&D is
capitalized and amortized over time like a patent. GL |
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M*V
发帖数: 3205 | 12 UBS puts two on leave over hiring of Chinese banker: IFR
HONG KONG Mon Feb 10, 2014 6:57am EST
(Reuters) - Swiss bank UBS AG has put two bankers on leave as part of an
internal investigation into the hiring of a close relative connected to a
potential Chinese corporate client, IFR reported on Monday.
The move comes after U.S. federal officials launched a separate probe into
employment practices at JPMorgan Chase |
|
y********n
发帖数: 74 | 13 Thanks.
Yes, ACCA is not the best one in UK as it is more international but English
people prefer local ACA, which adopts UK GAAP.
You can use both 'expediture' and 'expense', no problem.
My clients are US companies. I know they say 'vendor', but we call 'supplier
'.
The terminology difference is like the difference between Amereican English
and British English. Not a big deal.
The main difference lies in IFRS and US GAAP, but i heard US GAAP is trying
to merge with IFRS although the process is |
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M*****N
发帖数: 1466 | 14 My professor talked about U.S. switch to IFRS very soon, might happen next
year. So i have some concern about taking/preparing for the CPA exam this
year because it's possible they might change exam format/content or
certificate, just IMHO.
Can anybody see some possible impact of US GAAP convergence to IFRS in terms
of CPA exam and certificate?
tHANKS. |
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c*********k
发帖数: 220 | 15 Source: SEC.gov
======================================================================
Washington, D.C., Aug. 27, 2008 — The Securities and Exchange Commission
today voted to publish for public comment a proposed Roadmap that could lead
to the use of International Financial Reporting Standards (IFRS) by U.S.
issuers beginning in 2014. Currently, U.S. issuers use U.S. Generally
Accepted Accounting Principles (U.S. GAAP). The Commission would make a
decision in 2011 on whether adoption of IFRS is |
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m****i
发帖数: 125 | 16 Further, every observer with deep IFRS experience says the same thing:
Whenever an IFRS accounting issue arises, the usual response is, "What
does GAAP say?" |
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L*******e
发帖数: 297 | 17 UPDATED, IFRS
急：什么是GAAP和 IFRS ACCOUNTING的区别？？
要去面试一个公司，HR提示要问上面这个，没听清，是IFIS? 还是IFAS ACCOUNTING?
怎么回事，怎么回答？
可否给个提示？
多谢了！！！ |
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c****3
发帖数: 12 | 19 I did some IFRS projects before. I remember there are some reclassification
between US GAAP and IFRS regarding to P/L accounts. |
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w*********i
发帖数: 767 | 20 AFS are carried at FMV for both IFRS and US GAAP. However, the offsetting
side of the asset revaluation is accounted for differently. For US GAAP, the
change is reflected in OCI. In the case of IFRS, the change is to be
recognized directly in equity, except for impairment losses and foreign
exchange losses, which are recognized in profit or loss.
奖励个包子？ |
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w*********i
发帖数: 767 | 21 UK GAAP和 IFRS不一样的.不过,UK的上市公司都用IFRS. 对于UK GAAP就没有什么了解
了. |
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c********e
发帖数: 62 | 22 请问在2011年新的audit考试中新加的内容是不是就只有IFRS呀？这块IFRS在audit里面
占多大比例呢？另外，在哪里能看
到2011年的考试样题呀好熟悉一下考试题型。我打算就用2010年的becker考这门了，不
知道用2010年的旧资料能行吗？ |
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B*********e
发帖数: 263 | 23 刚发现这条信息更大家share一下。
http://www.another71.com/roger-cpa-review-free-far-webcast-ifrs
On Saturday February, 25 Roger CPA Review is hosting a Free Webcast of their
live FAR class that will cover the Conceptual Framework and IFRS for the
2011 Financial Accounting and Reporting section of the CPA Exam.
Date: 2/26/2011
Time: 11am EST / 8am PST
Duration: Approx. 2.5 hours
Cost: Free
Signup: www.RogerCPAReview.com and click “Free Live Webcast” in the left
navigation bar on the main banner on the site. |
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l**********9
发帖数: 626 | 24 开始读FAR, 发现里面老是有那个黑框框 显示 U.S GAAP 和 IFRS 的区别, 比如IFRS的
要求是怎么样的,,,
这个放在黑框框里表示是很重要的内容要背下来的么???
考试里面是重点考察对象?
希望考过的前辈不吝赐教.
谢谢!!!! |
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h*******a
发帖数: 63 | 25 请问FAR中的IFRS和USGAAP比较会考吗？becker说了一堆。市两个都靠还是ifrs只是让
你了解下？
★ Sent from iPhone App: iReader Mitbbs Lite 7.56 |
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c*********k
发帖数: 220 | 26 Think about how many jobs cut due to AS/5. C'mon, accounting firms need IFRS
business opportunities to rehire people in 2010. |
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p********l
发帖数: 259 | 27 But IFRS is far simpler than US GAAP. Imagine how many jobs will be cut
after the first implementation stage. |
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p********l
发帖数: 259 | 28 But IFRS is far simpler than US GAAP. Imagine how many jobs will be cut
after the first implementation stage. |
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i******m
发帖数: 2591 | 29 for public acct firm like big 4, yes
but for industry, hiring is more than cut
all shift internally
IFRS |
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c*****t
发帖数: 68 | 30 No worry, I did this topic in one of my accounting class. It will take at
least several years for IFRS in US, and CPE is for the people who already
got US CPA at that time, no need to worry about the CPA license. |
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c****3
发帖数: 12 | 32 should be IFRS: international financial reporting standard |
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I****s
发帖数: 467 | 33 frankly IFRS really sucks. |
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w*********i
发帖数: 767 | 34 纠正一下。如果我说的不对，欢迎指正。
In US GAAP, both research and development are expensed, while in IFRS
research must be expensed and development can, in some circumstance, be
capitalized. |
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t*****n
发帖数: 606 | 35 I just did a research about this, my topic is inventory, I know LIFO is not
allowed under IFRS. |
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a******h
发帖数: 908 | 36 Is there any difference about the treatment on unrealized gain/loss from AFS
investments. US GAAP put these gain/losses into OCI, how about IFRS?
I have a client using UK GAAP, they put these unrealized G/L from AFS into P
&L. |
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a******h
发帖数: 908 | 37 查了一下，我有$27呢，包子没问题，不过UK GAAP和 IFRS不一样？那客户把
unrealized g/l from AFS recorded in P&L 对不对？
the |
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l*******t
发帖数: 717 | 38 IFRS, revalution surplus account will not change unless another revaluation of
the asset occurs or the asset is deposed.
Dr Fixed Asset - machine A 500
Cr.Revaluation Surplus (OCI) 500
Annual Depriciation.(based on revalued asset value of machine A 1000+500 not
considering residual value)
Dr Depreciation Expense 150
Cr. Acc Deprec. 150 |
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b******0
发帖数: 171 | 39 请问新版AUD的IFRS题的比例有多少啊，用Becker的书准备够用不？？？有这个window
考完的说一下好吗？？？ |
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l***y
发帖数: 144 | 40 FAR我记得每个chapter最后都有IFRS VS GAAP的summary，我是每一个黑框都看了，而
且把前面讲的，后面黑框里没写的也补充进去了。还是不要忽略，考前都大致看一看吧 |
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g***l
发帖数: 31 | 41 当然要看，而且还要背的，考试一定会有IFRS的，有多少内容看你运气了. |
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w****8
发帖数: 184 | 42 我考的时候没有出现两者比较，只考到与inventory相关的ifrs
一家之言哈 |
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l*****4
发帖数: 419 | 43 去linkedin逛了下，好多人有cpa,mba,cma,cfa。现在大家都那么多证书，竞争那么厉
害。我们公司早上贴了找staff accountant的广告，到第二天就收到不下100个 resume
. 有点为自己的将来担心。 我这个人又有点懒，要我花太多时间去读mba是不大可能了
，现在aicpa有个ifrs certificate才50个credits.读完就给个certificate. 新公司很
cheap, 不一定给报销，$1700值得吗？
还有除了mba,cfa那些花钱费力的degree and certification,还有哪些性价比 高的证
书？ |
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v**********m
发帖数: 5516 | 45 http://www.cameco.com/media/news_releases/2012/?id=607
Saskatoon, Saskatchewan, Canada, May 1, 2012
News Release - PDF
MD&A, Financial and Notes - PDF
Financial Statements - XLS
strong first quarter - steady production, higher uranium sales volumes
and average realized prices
started to receive regulatory approvals for US expansion
solid progress made at Cigar Lake
signed agreement to increase ownership at the Millennium project
Cameco (TSX:CCO) (NYSE:CCJ) today reported its cons... 阅读全帖 |
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B********s
发帖数: 3610 | 46 Code is as below. after I got the actural local ip information (credit to
ansel), I got a correct hostname but it was truncated at the first period.
For example, it gives "abc" instead of "abc.cs.mit.edu"
How can I get the full hostname then? Please pay attention to "my code" part.
Thanks.
fd = socket(AF_INET, SOCK_DGRAM, 0);
memset(&ifr, 0, sizeof(ifr));
memcpy(ifr.ifr_name, "eth0", sizeof(ifr.ifr_name));
ioctl(fd, SIOCGIFADDR, &ifr);
sin_ptr = (struct sockaddr_in *) &ifr.ifr_addr;
myself = sin |
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c******a
发帖数: 211 | 47 复习FAR累了，于是开始在网上瞎逛。看到这篇文章挺有意思，与大家share。
http://bbs.cmash.cn/viewthread.php?tid=5574&extra=&ordertype=1
————————————————————————————————
今天拿到了Wiley2011版教材，马上对比Wiley 2011版教材和新考试大纲以及Wiley2010
版教材的变化，总体感觉，Wiley太过敷衍新考试，并没有特别为2011版的新考试做出
重大调整，很难说Wiley2011版的变化足以应对2011版考试大纲的重大调整。
BEC：
考试大纲的主要变化有两点：
其一：增加考试内容，Corporate Governance (考试比重为：16% - 20%)
考纲CSO对此的描述如下：
I. Corporate Governance (16% - 20%)
A. Rights, Duties, Responsibilities, and Authority of the Board of Directors
, Officers,
and Other Employees
1... 阅读全帖 |
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I********l
发帖数: 8702 | 48 这段话的意思和你说的不一样啊。
MOAs consist of airspace of defined vertical and lateral limits established
for the purpose of separating certain military training activities from IFR
traffic. Whenever a MOA is being used, nonparticipating IFR traffic may be
cleared through a MOA if IFR separation can be provided by ATC. Otherwise,
ATC will reroute or restrict nonparticipating IFR traffic.
http://www.faa.gov/air_traffic/publications/atpubs/aim/Chap3/ai |
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p**m
发帖数: 3876 | 49 我准备学的这家飞机租金如下。那个Premier Rate也是需要交纳一年360会费的
Premier Rate*
Non-Premier Rate*
Cessna 152s
N4937P | VFR, Digital Nav/Com
$83.70
$93.00
N6493Q | VFR, Digital Nav/Com
$83.70
$93.00
N714TD | IFR Certified, Digital Nav/Com, ADF
$83.70
$93.00
Cessna 172s
N6132G | IFR Equipped
$113.40
$126.00
N5512E | N724TM | N738SE | IFR w/GNS430 GPSs
$117.00
$130.00
N97AT | 2005 172S, Garmin G1000, Full A/P, Fuel Injected 180hp
$130.50
$145.00
Cessna 172s (180 HP, IFR)
N738BU | N51380
$115.20
$128.00
Cessna 177RG
N3408 |
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f******d
发帖数: 202 | 50 ******
看了贴子,几个问题请教:
1:这个IFRS是不是在FAR部分考?
2:如果AUD不考写作,是否比现在相对容易?
3:将写作放在BEC部分考,那今年最好BEC先过
先谢过了.
首先，增加有关国际财务报告准则（IFRS）的试题：2011年AICPA考试将首次增加有关
国际财务报告准则（IFRS）的试题。也就是说，从2011年开始，如果你想要成为美国
CPA，除了要熟知US GAAP之外，还需要了解IFRS。 |
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