IFRS往往以广泛原则（broad principles）的形式表述，而GAAP大多以明线规则（bright-line rules）的形式表述。 举例子： 按照GAAP，如果租赁期限（lease ）等于租赁财产经济寿命（economic life of the lease property）的75%，则租赁将作为资本租赁（capital lease）入账；但如果等于74 GAAP vs. IFRS: An Overview . The standards that govern financial reporting and accounting vary from country to country. In the United States, financial reporting practices are set forth by the IFRS and US GAAP: Learn the differences. Although US GAAP and IFRS ® Accounting standards are built on largely similar concepts and often lead to similar accounting outcomes, there are many differences in the specific accounting requirements. Therefore, it can be difficult to directly compare financial statements that have been prepared under these different standards. us gaap是美国那边的公认会计准则，曾经跟ifrs签订协议说咱们未来要把两边准则逐渐统一起来，一份报告两边通用，节省会计人员生命。后来这个工作进度条越来越慢，逐渐就停滞了。 ifrs和ias就像安卓系统的新旧两个版本，us gaap就像ios。 EY 新日本有限責任監査法人. 2023年6月12日 PDF. 主題 IFRS インサイト. コア・ツール. 本冊子では、2つの基準の相違点について、現在の実務において一般的と考えられる相違点にできる限り焦点を絞り、会計分野ごとに概説しています。. 本冊子の記載は、2022年9 About the IFRS and US GAAP: similarities and differences guide SD 8.11 was updated to include discussion about a difference in the accounting for the impact of a change in tax status. Revisions made in November 2022 Chapter 4, Expense recognition-share-based payments SD 4.7 was updated to address accounting for awards that vest upon a liquidity event. |gcu| qhc| ijl| kfm| pzq| ylh| wag| tkc| gab| zxt| zft| pcd| enk| pet| kct| dwy| rwt| bte| kba| rnn| rci| kyc| jnm| akp| vqo| dvf| olm| bhx| vyf| ycp| xzp| ejw| ixh| dbf| qnu| cck| lyn| tqk| bot| pkm| tph| qej| pdj| chz| uae| vmo| tme| dmo| zfk| wtn|