标签：公司管理制度,财务管理制度,仓库管理制度, 本站提供IFRSs and US GAAP免费下载,http://www.2xuewang.com
ThisnewslettersetsoutsomeofthekeydifferencesbetweenInternationalFinancialReportingStandards(IFRSs)andUnitedStatesgenerallyacceptedaccountingprinciples(USGAAP)withastatusnoteonwhatifanythingisbeingdoneabouteachdifferenceasofJune20xx.ThestatusnoteisbasedonourunderstandingofproposalsortentativedecisionsbytheIASBortheFASB.Thoseproposalsandtentativedecisionsaresubjecttorevision.Thedifferences(ornon-inclusionofwhatuntilrecentlywasadifference)reflectallIFRSsissuedandrevisedthrough4June20xxincludingthosethatdonotbecomemandatoryuntil20xx.
Ofcoursethesignificanceofthesedifferences–andothersnotincludedinthislist–willvarywithrespecttoindividualcompaniesdependingonsuchfactorsasthenatureofthecompany’soperationstheindustryinwhichitoperatesandtheaccountingpolicychoicesithasmade.Referencetotheunderlyingaccountingstandardsandanyrelevantnationalregulationsisessentialinunderstandingthespecificdifferences.
IASB-FASBConvergenceProjects
TheIASBandtheFASBhavejointlyundertakenashort-termprojecttoeliminateavarietyofdifferencesbetweenIFRSsandUSGAAP.This“convergenceproject”grewoutofanagreementreachedbythetwoboardsinSeptember20xx.
SomeofthedifferencesthatarebeingconsideredinthisprojectareonesthataroseasaresultofnewIFRSsorrecentamendmentstoIASs.Theseincludeclassificationofliabilitiesassetexchangesaccountingchangesandfinancialinstruments.
OtherdifferenceshaveariseninstatementsrecentlyissuedbyFASB.Theseincludediscontinuedoperationsprovisionsandassetsheldforsale.
Stillotherdifferencesaremorelong-standingbutmaybecapableofresolutioninarelativelyshorttime.Theseincludeinventories;accountingpolicieschangesinestimatesanderrors;assetsheldfordisposal;incometaxes;constructioncontracts;jointventures;interimfinancialreporting;andresearchanddevelopmentcosts.
Thetwoboardsarealsocooperatinginanumberoflonger-termconvergenceprojects.Issuesincludeapplicationofthepurchasemethodofaccountingforbusinesscombinationsconceptsofrevenuerecognitionemployeebenefitsandcomprehensiveincome.
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