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中国会计准则与美国会计准则差异分析.pdf

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New CAS vs US GAAP 中国和美国会计准则差异详解 By: Jeff Dong, USCPA, Zcheer lecturer 22 March 2015 New CAS Comparison with US GAAP Contents 1. Inventory 2. Intangible Assets (RD cost) 3. Assets Impairment 4. Cash Flow Statement 5. Non Current Assets Held for Sales and Discontinued Operations 6. Business Combination New CAS Comparison with US GAAP 1. Inventory New CAS US GAAP CAS 1 Inventory ASC 330 Inventory New CAS Comparison with US GAAP 1. Inventory - continued Measurement basis NRV= the estimated selling price New CAS: in the ordinary course of business Lower of costs or less the estimated costs of NRV completion and the estimated cost necessary to make the sale. Market= replacement cost, US GAAP: provided that it does not exceed Lower of cost or NRV or is not less than NRV market. reduced by a normal profit margin. New CAS Comparison with US GAAP 1. Inventory - continued US GAAP New CAS Example 1 Example 2 Carrying amount 100 100 Replacement cost 90 New CAS 90 NRV 95 105 NRV less normal 85 95 margin US GAAP New CAS Comparison with US GAAP 1. Inventory - continued

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