会计准则与实务之国际比较（international comparison of accounting standards and practices）

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1、会计准则与实务之国际比较（InternationalComparisonofaccountingstandardsandpractices）InternationalComparisonofaccountingstandardsandpracticesI.elementsofaccountingitems1.accountsreceivable.Theaccountingpracticesofusaccountsreceivableusuallyestimatebaddebtsandprovideagainstbad

2、debts.Thetotalamountoftheaccountsreceivableisshownonthebalancesheetandthenetamountafterthebaddebtsarededucted.Theglobalpracticeofestimatingbaddebtsisessentiallyuniform.Mostcountriesestablishaccountsforbadorbaddebt,anddeductfromthetotalamountofaccountsreceivable

3、toshowthenetamountoftheaccountsreceivable.Germanyestimatesthebaddebtexpense,butnottheprovisionforbaddebts,whichisdeducteddirectlyfromtheaccountsreceivable;theprovisionforbaddebtsinItalyisincludedinthestatementasaliabilityitem.2.inventory.Inventoriesvarywidelyfr

4、omcountrytocountry.InGermany,ifaccordwithtangiblegoodsflow,FIFOandLIFOareallowedtouse;intheUK,Norway,Denmark,IsraelandAustraliaareusuallynotfirstoutoffinancialreportbybackward;inJapanandMexicocanbeusedinthefinalpricemeasureofendinginventory;intheUnitedStates.If

5、thecompanyusedLIFOtaxreturns,itmustalsocarryoutfinancialreportingwithlifo.Manycountriesmeasurethevalueofinventoriesbythelowerofthecostandmarketprice,buttherearedifferencesinthedeterminationofthemarketprice.TheUnitedStatesdefinesthemarketasthereplacementcost,and

6、thenetrealizablevalueistheupperlimit,thenetrealizablevalueminusthenormalmarginalprofitisthelowerlimit.InBritain,Denmark,FinlandandNewZealand,themarketisdefinedasnetrealizablevalue.InSweden,theinventoryvalueismeasuredatthelowerofthecostandactualvalue,wheretheact

7、ualvalueisdefinedasnetrealizablevalue,butthecostoftherawmaterialandthesemifinishedgoodscanalsobemeasuredbythereplacementcost.3.goodwill.IntheUnitedStates,accountingforgoodwillisusuallycapitalizedandamortizedoveraperiodofnotmorethan4Oyears.Australia,Japan,Sweden

8、andothercountries,althoughalsocapitalizedgoodwill,andamortization,butthemaximumamortizationperiodof5to2Oyears.France,GermanyandItalydonot,allowinggoodwilltobewrittenoffincur