us gaap vs international financial reporting standards

Ngày tải lên: 05/01/2014, 00:50

... meet US GAAP standards; ã Regulatorswouldneedtoadjustoversightanddisclosurerequirementsfrom the current system based on US GAAP to new standards based on IFRS and put a new emphasis on international ... economic condition. ãReduceComplexityinFinancialReporting Over the last several decades, the standards of US GAAP and associated guid- ance have grown to many thousands of pages. By contrast, IFRS ... decade, this global discussion has intensified. In 2001, the Internation- al Accounting Standards Board (IASB) adopted the first iteration of International Financial Reporting Standards (IFRS) to...

Ngày tải lên: 17/02/2014, 09:20

... write down using a) IFRS b) US GAAP? 5. How do the requirements under IFRS differ from US GAAP related to the value of inventory reported on the balance sheet? 6. How do IFRS and US GAAP differ ... Intermediate Accounting Issued by the IASB: ã International Financial Reporting Standards (IFRS) ã Interpretations originated from the International Financial Reporting Interpretations Committee (IFRIC) ... learn IFRS? International Financial Reporting Standards, commonly referred to as IFRS, are gaining momentum as the global norm in financial reporting. Issued by the London-based International...

Ngày tải lên: 18/02/2014, 01:20

... 1 An AICPA Backgrounder International Financial Reporting Standards (IFRS) 3 1 The European Union (EU) has adopted virtually all International Financial Reporting Standards (IFRSs), though ... responsibilities from its predecessor body, the International Accounting Standards Committee. The IASB is responsible for International Financial Reporting Standards (IFRS). The Securities and Exchange ... aicpa.org Financial Accounting Standards Board fasb.org International Accounting Standards Board iasb.org International Federation of Accountants ifac.org AICPA IFRS Resources ifrs.com International...

Ngày tải lên: 29/03/2014, 18:20

... on particular matters. Developing International Accounting Standards ã 9 ccc_hussey_ch2_8-14.qxd 2/16/05 12:27 PM Page 9 INTERNATIONAL FINANCIAL REPORTING STANDARDS DESK REFERENCE flast.qxd ... IASB issues a final International Accounting Standard (IAS). In April 2001, the IASB announced that future accounting standards would be called International Financial Reporting Standards (IFRSs). ... rules and standards. The ac- counting profession has responded by establishing international accounting and financial reporting standards, and substantial progress has been made to- ward international...

Ngày tải lên: 14/08/2014, 05:20

... must file financial reports using U.S. GAAP. For- eign firms filing with the SEC can use U.S. GAAP, their home country GAAP, or international standards. However, if they use their home country GAAP ... on U.S. markets must prepare three sets of statements: one using PRC standards, one using international standards, and one using U.S. GAAP. The MOF wants Chinese accounting standards to reflect ... the International Accounting Standards Board (IASB) an- nounced that future accounting standards would be called International Fi- nancial Reporting Standards (IFRSs). Standards issued previously...

Ngày tải lên: 14/08/2014, 05:20

... ã Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12:30 PM Page 72 IAS 2 Inventories ISSUED OR LAST REVISED December 2003 EFFECTIVE DATE Financial statements ... and 94 ã Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12:30 PM Page 94 SCOPE Accounting treatment for property, plant, and equipment. EXCLUSIONS ã Property, ... ã Guide to International Financial Reporting Standards ccc_hussey_ias01_71-114.qxd 2/16/05 12:30 PM Page 98 THE ELEMENTS OF FINANCIAL STATEMENTS The elements are discussed in two categories:...

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 14/08/2014, 05:20

Ngày tải lên: 11/09/2014, 16:58

... 5 Users are able to manage financial statements reporting because of statements understanding. 3 1 6 Users receive adequate training before financial statements are produced. 3 2 7 Users ... analyses of usefulness of this reporting. The characteristic formulation of accounting and financial information is to obtain a common language in reporting financial data, capable to be used by ... accounting standards that had been issued by various standard-setting bodies, both national and international. These existing standards have been created primarily with the financial reporting...

Ngày tải lên: 17/02/2014, 09:20

... 147 Setting and regulating international financial reporting standards Chapter 1 Developing global accounting standards 5 Chapter 2 International financial reporting standards 50 Chapter 3 Confidence ... Setting and regulating international financial reporting standards 14 IFAC International Federation of Accountants Supports IASB as source of international accounting standards. Important work ... AND REGULATING INTERNATIONAL FINANCIAL REPORTING STANDARDS Part 2 CONTRASTING HARMONIZATION AND DIVERSITY ACROSS FINANCIAL REPORTING SYSTEMS Part 3 SIGNIFICANT INFLUENCES ON INTERNATIONAL ACCOUNTING...

Ngày tải lên: 28/06/2014, 17:20

Ngày tải lên: 05/11/2014, 12:39

... trường thế giới. Đồng thời cũng liệt kê giá (tính theo USD) trên một đơn vị hàng hoùa (Pound, Units, Ton, Short Ton, Barrel, Metric Ton, Bushel,…). Bảng thứ hai cũng chứa thông tin như trên nhưng ... Fulbright Vi tính Ứng dụng Năm học 2007 - 2008 Trần Thanh Phong 1 HƯỚNG DẪN SỬ DỤNG INTERNATIONAL FINANCIAL STATISTICS (IFS) Thống kê số liệu của 200 quốc gia trên thế giới và chứa khoảng ... các quốc gia theo hàng và xuất kết quả sang Microsoft Excel. Tài liệu tham khảo: International Financial Statistics (IFS) Help Chương trình Giảng dạy kinh tế Fulbright Vi tính Ứng dụng...

Ngày tải lên: 16/10/2013, 00:15