国际会计准则与美国准则比较.pdf

1 Figure 1: Differences in framework Framework US GAAP IFRS Purpose of the Require management to consider framework the framework if no explicit standard exists on an issue. Objective of Present different objectives for Have one objective for both. financial business and non-business financial statements statement reporting Assumption Place more emphasis on the going concern assumption. Qualitative Relevance and reliability are the Relevance, reliability, characteristics primary characteristics. comparability and understandability are the primary characteristics. Financial (1)List revenues, expenses, gains, (1)List income and expenses as the statements losses and comprehensive income as elements related to performance. elements the elements related to performance. (2)Define it as a resource from (2)Define an asset as a future which a future economic benefit is economic benefit. expected. (3)Use “probable” to define assets and (3)Use “probable”