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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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