L*******e
发帖数: 297 | 1 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！！！ |
c****3
发帖数: 12 | 2 should be IFRS: international financial reporting standard |
L*******e
发帖数: 297 | 3 惭愧！！多谢楼上！
该注意回答什么，有要点提示么？ |
C*********t
发帖数: 34 | 4 IFRS is principle based.
GAAP is rule based.
有时间的话建议看看PWC关于IFRS的online video学习学习。
http://cfodirect.pwc.com/CFODirectWeb/Controller.jpf?ContentCode=MSRA-7LPLQU&ContentType=Content
【在 L*******e 的大作中提到】
: 惭愧！！多谢楼上！
: 该注意回答什么，有要点提示么？
|
L*******e
发帖数: 297 | 5 多谢！！！！
【在 C*********t 的大作中提到】
: IFRS is principle based.
: GAAP is rule based.
: 有时间的话建议看看PWC关于IFRS的online video学习学习。
: http://cfodirect.pwc.com/CFODirectWeb/Controller.jpf?ContentCode=MSRA-7LPLQU&ContentType=Content
|
T***A
发帖数: 78 | 6 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 |
L*******e
发帖数: 297 | 7 多谢！
【在 T***A 的大作中提到】
: 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
|
I****s
发帖数: 467 | 8 frankly IFRS really sucks.
【在 T***A 的大作中提到】
: 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
|
w*********i
发帖数: 767 | 9 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.
【在 T***A 的大作中提到】
: 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
|
c****3
发帖数: 12 | 10 I did some IFRS projects before. I remember there are some reclassification
between US GAAP and IFRS regarding to P/L accounts. |
|
|
t*****n
发帖数: 606 | 11 I just did a research about this, my topic is inventory, I know LIFO is not
allowed under IFRS. |
a******h
发帖数: 908 | 12 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. |
w*********i
发帖数: 767 | 13 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？ |
a******h
发帖数: 908 | 14 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
【在 w*********i 的大作中提到】
: 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？
|
w*********i
发帖数: 767 | 15 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. |
