国际会计准则与中国准则差异(英文版).docxVIP

Our Mission: To Help Our Clients and Our People Excel This guide is one of a series of publications intended to assist users in understanding International Accounting Standards. These include: International Accounting Standards: A Guide to Preparing Accounts 3rd Edition. Written by Deloitte Touche, Uni ted Kingdom. Published by ABG Professional Information: . International Accounting Standards - A Practical Guide to Financial Reporting 2nd Edition. Model financial statements and presentation and disclosure checklists prepared under IAS. Published by Deloitte Touche Tohmatsu. IAS in your Pocket 2nd Edition. An 80pocket-sized guide with summaries of all IASB Standards and Interpretations, updates on agenda projects, and other useful IASB-relat ed information. IAS Plus Newsletter A quarterly newsletter on recent developments in International Accounting Standards and accounting updates for individual countries. To subscribe visit our IAS Plus website. Our IAS Plus website provides up-todate news on IAS developments as well as summaries of IFRS and Interpretations and reference materials for download. Financial Instruments – Applying IAS 32 and IAS 39 Related summaries, guidance, examples, and US GAAP comparisons. Published by Deloitte Touche Tohmatsu. GAAP Differences in your Pocket: IAS and US GAAP This 20booklet identifies and explains 81 differences between International Financial Reporting Standards and US GAAP. ??2002 Deloitte Touche Tohm atsu. All rights reserved. Printed in Hong Kong. HK052-02 The information in this publication is written in general terms. It is intended as a guide only and the application of its contents to specific situations will depend on the particular circumstances involved. It cannot be applied to a specific situation without appropriate professional advice. Accordingly, we recommend that readers seek such professional advice regarding their particular circumstances. This publication should not be relied on as a substitute for such pro