CFA-一级-财务-IFRS与GAAP的区别-自己整理.doc

ItemIFRSU.S.GAAPOther compehansive income与income statement分开，自己形成一个statement of compehansive income;或和income statement生成一个tatement of compehansive income分开，体现在statement of shareholders equityList income and expense as element related to performance,Include revenues, expense, gains, loss and comprehensive income.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,最后一期算总收益最后一期算总的Revenue 和 costBarter transactionRevenue recognized must be base on fair value of revenue 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Lower of the cost or net relizable value- expect sale price less selling cost 不可以用LIFOLower of the cost or the market-the replace cost(not greater than NRV)可以用LIFOPP&ECost model（历史成本减去累计折旧） or the revaluation model (fair value减去累计折旧-要有活跃的市场已用于定价), allow impairment loss recoveryCost modelInvestment property产生租金或由资本的增值Amortized cost and fair value mathod没有Cost model明确的概念Identifiable intangible assetsCost model or revaluation model R&DResearch cost: expenseDevelopment: capitalize Both expenseSoftware development cost for oen use在有确定的目的前-expense有确定的目的后-captaliezcaptaliezComponent depreciation要求可以，但是很少被用到Dividend paidCFO or CFFCFFInterest PaidCFO or CFFCFODividend and Interest CFO or CFICFOTax paid营业相关的CFO，其它的CFI或CFFCFONet income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Interest and tax expense在现金流表中分开表述在现金流表中分开表述或者在foodnote中指出Capitalized interest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, discountDTAValuation allowanceBond interest expenseEffective rate method Effective rate method or straight-line methodBond 发行成本之前在bond的carrying value中扣除，提高了bond的effective interest rate；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gain or lossLease：从出租者看没有区分Sales-type or direct financing leaseLease payment 的PV和账面价值的比较Funded status P275去掉未知的部分，然后记录在资产负债表里在资产负债表中记录，overfunded为assest，underfunded为liabilityFinancial Lease转移了全部的权利和风险满足特定条件中的一条即可Funded status 只是一个数字（没有实际的意义）：扣除了不能明确确认的gains/loss以及不能确认的服务的费用，记录在balance