cfa 一级 财务 ifrs与gaap的区别-自己整理

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1、ItemIFRSU.S.GAAPOthercompehansiveincome与incomestatement分开，自己形成一个statementofcompehansiveincome;或和incomestatement生成一个tatementofcompehansiveincome分开，体现在statementofshareholder’sequityListincomeandexpenseaselementrelatedtoperformance,Includerevenues,expense,gains,lossandcomprehens

2、iveincome.assetAresourcefromwhichafutureeconomicbenefitisexpectedtoflow.Assethasfutureeconomicbenefit,UseprobableinitsdefinitionofAandLCompleted-contractmethod在完成前的每一期Revenue=cost,最后一期算总收益最后一期算总的Revenue和costBartertransactionRevenuerecognizedmustbebaseonfairvalueofrevenuefroms

3、imilarnonbartertransactionswithunrelatedparties.Revenuerecognizedmustbeatfirevalueonlyifthefirmhashistoricalreceivedcashpaymentfromsuchgoodandservices并可以通过历史交易的记录对其进行定价。否则只能将其按账面价格记录。存货Lowerofthecostornetrelizablevalue-expectsalepricelesssellingcost不可以用LIFOLowerofthecostorthe

4、market-thereplacecost(notgreaterthanNRV)可以用LIFOPP&ECostmodel（历史成本减去累计折旧）ortherevaluationmodel(fairvalue减去累计折旧-要有活跃的市场已用于定价),allowimpairmentlossrecoveryCostmodelInvestmentproperty产生租金或由资本的增值Amortizedcostandfairvaluemathod没有Costmodel明确的概念IdentifiableintangibleassetsCostmodelorr

5、evaluationmodelR&DResearchcost:expenseDevelopment:capitalizeBothexpenseSoftwaredevelopmentcost在有确定的目的前-expense有确定的目的后-captaliezcaptaliezforoenuseComponentdepreciation要求可以，但是很少被用到DividendpaidCFOorCFFCFFInterestPaidCFOorCFFCFODividendandInterestCFOorCFICFOTaxpaid营业相关的CFO，其它的CFI

6、或CFFCFONetincome与现金流表不要求要求协调一致（通过一定的调节）现金流表中Interestandtaxexpense在现金流表中分开表述在现金流表中分开表述或者在foodnote中指出Capitalizedinterest中短期投资的利息收入将在capitalized的成本中被扣除，-Impairments每年都要重新评只有在有特殊的条件或情况下才评价Recoverablity：PV，undiscountLossmeasurement：PV,discountDTAValuationallowanceBondinterestexpen

7、seEffectiveratemethodEffectiveratemethodorstraight-linemethodBond发行成本之前在bond的carryingvalue中扣除，提高了bond的effectiveinterestrate；无需write-off作为资产，并在收入表中作为expense逐年支出,在未到期回购时，应将未分摊的发行成本write-off，从而计算gainorlossLease：从出租者看没有区分Sales-typeordirectfinancingleaseLeasepayment的PV和账面价值的比较Fund

8、edstatusP275去掉未知的部分，然后记录在资产负债表里在资产负债表中记录，overfunded为assest，underfund