USGAAP和IFRS的关系差别.pptVIP

November 1998 US GAAP: IFRS REPORTING CONSIDERATIONS MAIN REMAINING DIFFERENCES BETWEEN US GAAP AND IFRS IAS 27: Consolidation financial statements IAS 31: Investments in a joint venture SIC 12: Consolidation – Special purpose entities SIC 12: Consolidation – Special purpose entities SIC 12: Consolidation – Special purpose entities Expected outcome An SPE consolidated under SIC 12 would most likely be also consolidated under Fin 46 A VIE consolidated under Fin 46 would not necessarily be consolidated under SIC-12 (e.g. if the VIE is not a SPE) Any reconciliation between SIC 12 and Fin 46 requires special attention IFRS 3: Business combinations IFRS 3: Business combinations IAS 2 – Inventories IAS 2 – Inventories IAS 16: Property, Plant and Equipment IAS 16: Property, Plant and Equipment IAS 16: Property, Plant and Equipment IAS 17: Leases IAS 38: Intangibles of assets IAS 36: Impairment of assets IAS 36: Impairment of assets IAS 36: Impairment of assets IAS 36: Impairment of assets IAS 36: Impairment of assets IAS 36: Impairment of assets IAS 36: Impairment of assets IAS 36: Impairment of assets IAS 36: Impairment of assets IAS 36: Impairment of assets IAS 18: Revenue IAS 18: Revenue IAS 12: Income taxes IAS 12: Income taxes IAS 12: Income Taxes IAS 12: Income Taxes Other IFRS 1 – First Time Adoption Changes in deferred taxes are allocated to current year income. Changes are also charged or credited directly to equity (consistent with the initial treatment). US-GAAP IFRS Changes in deferred taxes that were originally considered in equity Classification split between current and non-current, based on underlying asset or liability. Always classification as non-current. Classification of deferred tax assets and liabilities US-GAAP IFRS Deferred taxes are recognized at the seller’s tax rate. Deferred taxes are recognized at the buyer’s tax rate. Temporary differences related to intercompany profits US-GAAP IFRS Research and development All research a