国际会计准则与中国准则差异(英文版.)44.docxVIP

Our Mission: To Help Our Clients and Our People ExcelThis guide is one of a series of publications intended to assist users inunderstanding International Accounting Standards. These include:InternationalAccounting Standards:A Guide to PreparingAccounts3rd Edition. Written by Deloitte Touche, Uni ted Kingdom. Publishedby ABG Professional Information:.InternationalAccounting Standards -A Practical Guide toFinancial Reporting2nd Edition. Model financialstatements and presentation anddisclosure checklists prepared underIAS. Published by Deloitte ToucheTohmatsu.IAS in your Pocket 2nd Edition. An 80pocket-sizedguide with summaries of all IASBStandards and Interpretations, updateson agenda projects, and other usefulIASB-relat ed information.IAS Plus Newsletter A quarterly newsletter on recentdevelopments in InternationalAccounting Standards and accountingupdates for individual countries. Tosubscribe visit our IAS Plus Our IAS Plus website provides up-todatenews on IAS developments aswell as summaries of IFRS andInterpretations and reference materialsfor download.Financial Instruments –Applying IAS 32 andIAS 39Related summaries, guidance,examples, and US GAAPcomparisons. Published by DeloitteTouche Tohmatsu.GAAP Differences inyour Pocket: IAS andUS GAAPThis 20booklet identifies andexplains 81 differences betweenInternational Financial ReportingStandards and US GAAP.2002 Deloitte Touche Tohm atsu.All rights reserved.Printed in Hong Kong.HK052-02The information in this publication is written in general terms. It isintended as a guide only and the application of its contents to specificsituations will depend on the particular circumstances involved. Itcannot be applied to a specific situation without appropriateprofessional advice. Accordingly, we recommend that readers seeksuch professional advice regarding their particular circumstances.This publication should not be relied on as a substitute for suchprofessional advice. All offices of Deloitte Touche Tohmatsu wouldbe pleas