会计英语 论文.docVIP

PAGE Comparison between Chinese and International Accounting Principles Group leader : YIHAN QIU Team members : SHAOLIAN CHEN XIAONAN GUO HUIMIN MA NING MAO Faculty : SHUJING LI Dec 20, 2014 Guangdong University South Contents TOC \o 1-3 \h \z \u 1. Executive Summary 1 2. Introduction 1 3. Main content of the report 2 3.1 The comparison of Investment Property between IAS and CAS 2 3.1.1 Introduction2 3.1.2 The Scope of Investment property Accounting2 3.1.3 Model for Subsequent Measurement3 3.1.4 How to Determine the Fair Value3 3.2 The comparison of Asset Impairment between IAS and CAS 3 3.2.1 Introduction 3 3.2.2 The Recoverable Amounts Determination 3 3.2.3 The comparison of AI Loss Returns 4 3.3 The comparison of Capital Asset Depreciation method between IAS and CAS 5 3.3.1 Depreciation of Fixed Assets 5 3.3.2 The Start or Stop Time of The Depreciation of CA 5 3.3.3 In Terms of Final Measurement Comparison 6 3.3.4 Impairment reversal processing 6 3.3.5 Subsequent Expenditures 6 3.4 The comparison of Intangible Asset between IAS and CAS 6 3.4.1 Introduction 6 3.4.2 The Definition of Intangible Assets 7 3.4.3 The Internal Production of Intangible Assets 7 3.4.4 The Amortization of Intangible Assets 7 4. Conclusion 8 5. Reference List 8 PAGE 8 1. Executive Summary In February, 2006, our country issued the new accounting standards, which has been suitable for the listed companies since January 1, 2007. This is a milestone in our accountant forum, which will promote the transition to a more modern economic model in our country, and help investors to make their decisions wiser. Under the background of global economic integration, accounting, as a universal business language all over the world has played an increasingly important role on the stage. The internationalization of accounting standa