IFRS 和 USGAAP 辨析汇总

Items IFRS GAAP

Primary standard-setting bodies ☆ IASB FASB

A
销售货物的确认标准：
U.S. GAAP 确认标准：
·The risk and reward of ownership is transferred.
Revenue realized or realizable and earned
·There is no continuing control or management over the goods sold.
SEC 提供了补充的四项确认标准：
·Revenue can be reliably measured.

CF
·There is evidence of an arrangement between
·There is a probable flow of economic benefits.
General Principle ☆☆ the buyer and seller.
·The cost can be reliably measured.
（具体细则不必住） ·The product has been delivered or the service
完成服务的确认标准：
has been rendered.
·The amount of revenue can be reliably measured.
·The price is determined or determinable.
·There is a probable flow of economic benefits.
·The seller is reasonably sure of collecting
Revenue
Recognition

Special Case - long

term contract☆☆☆
顿
·The stage of completion can be measured.
·The cost incurred and cost of completion can be reliably measured.

1.成本能够可靠估计时，使用 POC
2.成本不能可靠估计时，使用无名法（类 cost recovery）
money.

1.成本能够可靠估计时，使用 POC
2.成本不能可靠估计时，使用 CC
高
1.收款不存疑时，使用一般收入确认原则
1.收款不存疑时，收入分为本金和利息分开确认，并且是以 PV 折
Special Case - 2.收款存疑时，有两种方法确认收入，一种是
现价值入账
installment sales☆☆☆ Installment sales，一种是 Cost recovery，使用哪
2.收款存疑时，收入按照 cost recovery 来确认
一种方法题目会明确要求
Special Case - barter 基于相似的 Non barter transactions with unrelated parties 的 Fair
以历史经验的 Fair value 确认收入
transaction☆ value.
Items IFRS GAAP

以下前四项是 IFRS 和 USGAAP 共有的，第五项是 IFRS 所特有的：

1、Foreign currency translation gains&loss;
Other comprehensive income（OCI）☆☆☆ 2、Adjustment for minimum pension liability(DB plan);
GAAP 下含四项，IFRS 下含五项（4+1） 3、Unrealized gains & loss from cash flow hedging derivatives;
4、Unrealized gains&losses from available for sale securities；

A
5、Valuation surplus for long-lived assets （IFRS 特有）"

CF
Interest received CFO or CFI CFO

Interest paid CFO or CFF CFO

Cash flow classification Dividends received CFO or CFI CFO

- special case☆☆☆ Dividends paid CFO or CFF CFF

Revaluation of Assets
Taxess paid items

Bank overdrafts

顿CFO、CFI、CFF

Cash equivalents
·Cost model
·Revaluation model
CFO

CFF

Cost model
高
☆☆☆
·Fair value model (*Investment property only)

Bond——Issuance costs The initial bond liability on the balance sheet Capitalized as an assetallocated to the
☆☆☆ is reduced by the amount of issuance costs income statement as an expense
Items IFRS GAAP

判定减值的方法：
如果 Cost> Market value，则发生减值
判定减值的方法：如果 Cost> NRV,则发生减值 Market 的取值：
1.If replacement cost （RC）> NRV
减值判断 NRV=Selling price - Selling cost Market=NRV

A
2.If replacement cost（RC）< NRV - normal profit margin
Inventory
B/S 取值：The lower of cost or net realizable value Market=NRV - normal profit margin
written down☆☆☆
3.If NRV - normal profit margin < RC < NRV

CF
Market=replacement cost

1.账面价值减值到 NRV； 1.账面减值到 Market.

确认减值
2.减值损失：Cost- NRV (COGS 增加） 2.减值损失：Cost - Market (COGS 增加）

减值转回 可以转回，但是只能转回到原值 不可以转回

Research 费用化

顿 费用化

除了 Software，其余的 development 都费用化

Software 资本化的条件：
1. For sales：达到技术可行性
高
Long-lived Assets 当符合以下条件时资本化 The product’s technological feasibility is established
——R&D☆☆ Development 1.达到技术可行性 Tech feasibility to complete 2. For own internal use：
2.可以出售或者使用 Intend to use or sell 1）产品已完成 Probable to be completed
2）可以使用 Used as intended
自己内部使用的 software development cost 符合上述两项
条件时可以资本化
Items IFRS GAAP

判定减值的方法：
判定减值的方法：
如果 Carrying value of Assets > Recoverable Amount ，
Impairment 如果 Carrying value of assets >
则发生减值。
test Undiscounted future cash flow generated by assets，
Recoverable Amount 选取 NRV ( selling price-selling cost )
则发生减值

A
和 Value in use (pv of future cash flows)中的较高值

Impairment in
long-lived assets

CF
1.账面价值减值到 Fair market value,如果没有 Fair value，
☆☆☆ Loss 1.账面价值减值到 Recoverable amount； 可以用 PV of future CF（value in use）代替
measurement 2.减值损失： Carrying value of assets - Recoverable amount 2. 减 值 损 失 ： Carrying value of assets - Fair market
value( PV of future CF)

顿
Held for use—not allowed
Recoveries are allowed except for goodwill
减值转回 Held for sale—allowed
所有的资产都可以转回，除了商誉
除了 Held for sale 的长期资产，都不允许转回
高