明选财训_中国会计准则、IFRS、USGAAP-XXXX0903

ANDY’STRAINING—FinancialTraining,TheSmartDecision0WELCOMETOANDY’STRAINING明选财训—财务培训，精明之选中国会计准则、IFRS、USGAAP比较分析及操作实务——长期股权投资、企业合并、合并财务报表、公允价值、商誉明选财训—财务培训，精明之选ANDY’STRAINING—FinancialTraining,TheSmartDecision’STRAINING—FinancialTraining,TheSmartDecision1://://’STRAINING—FinancialTraining,TheSmartDecision2企业会计准则中国会计准则企业会计准则小企业会计准则国际会计准则IFRSIFRSforSMEs美国会计准则USGAAPANDY’STRAINING—FinancialTraining,TheSmartDecision3中国企业会计准则中国小企业会计准则IFRSIFRSforSMEsUSGAAPANDY’STRAINING—FinancialTraining,TheSmartDecision4中国企业会计准则（财政部2006年2月15日发布）——基本准则（1个）具体准则（38个）应用指南（32个）财政部会计司讲解（38个）准则实施的解释性公告（4个+1个征求稿）ANDY’STRAINING—FinancialTraining,TheSmartDecision5中国小企业会计准则（财政部2011年10月18日发布）自2013年1月1日起在小企业范围内施行，鼓励小企业提前执行。我部于2004年4月27日发布的《小企业会计制度》（财会[2004]2号）同时废止。ANDY’STRAINING—FinancialTraining,TheSmartDecision6国际会计准则（IFRS）——IFRS准则及应用指南（13个）IAS准则及应用指南（28个）IFRS解释性公告（IFRICs)（15个）IAS解释性公告（SICs)(8个）ANDY’STRAINING—FinancialTraining,TheSmartDecision7theunaccompaniedstandards(IFRSs)UnaccompaniedIFRSsContentsFrameworkIFRS1First-timeAdoptionofInternationalFinancialReportingStandardsIFRS2Share-basedPaymentIFRS3BusinessCombinationsIFRS4InsuranceContractsIFRS5Non-currentAssetsHeldforSaleandDiscontinuedOperationsIFRS6ExplorationforandevaluationofMineralResourceIFRS7FinancialInstruments:DisclosuresIFRS8OperatingSegmentsIFRS9FinancialInstrumentsIFRS10ConsolidatedFinancialStatementsIFRS11JointArrangementsIFRS12DisclosureofInterestsinOtherEntitiesIFRS13FairValueMeasurementANDY’STRAINING—FinancialTraining,TheSmartDecision8theunaccompaniedstandards(IASs)UnaccompaniedIASsContentsIAS1PresentationofFinancialStatementsIAS2InventoriesIAS7StatementofCashFlowsIAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsIAS10EventsAftertheBalanceSheetDateIAS11ConstructionContractsIAS12IncomeTaxesIAS16Property,PlantandEquipmentIAS17LeasesIAS18RevenueIAS19EmployeeBenefitsIAS20AccountingforGovernmentGrantsandDisclosureofGovernmentAssistanceIAS21TheEffectsofChangesinForeignExchangeRatesIAS23BorrowingCostsANDY’STRAINING—FinancialTraining,TheSmartDecision9theunaccompaniedstandards(IASs)UnaccompaniedIASsContentsIAS24RelatedPartyDisclosuresIAS26AccountingandReportingbyRetirementBenefitPlansIAS27ConsolidatedandSeparateFinancialStatementsIAS28InvestmentsinAssociatesandJointVenturesIAS29FinancialReportinginHyperinflationaryEconomiesIAS32FinancialInstruments:PresentationIAS33EarningsperShareIAS34InterimFinancialReportingIAS36ImpairmentofAssetsIAS37Provisions,ContingentLiabilitiesandContingentAssetsIAS38IntangibleAssetsIAS39FinancialInstruments:RecognitionandMeasurementIAS40InvestmentPropertyIAS41AgricultureANDY’STRAINING—FinancialTraining,TheSmartDecision10国际小企业会计准则（IFRSforSMEs）(IASB于2009年7月9日发布）TheIFRSforSMEsisaself-containedstandardof230pages,designedtomeettheneedsandcapabilitiesofsmallandmedium-sizedentities(SMEs),whichareestimatedtoaccountforover95percentofallcompaniesaroundtheworld.ANDY’STRAINING—FinancialTraining,TheSmartDecision11•美国公认会计准则（USGAAP）TheHouseofGAAPFASBConceptStatements;APBStatements;AICPAIssuesPapers;IASB;GASBStatements;InterprtationsandTechnicalBulletins;pronouncementsofotherprofessionalassociationandregulatoryagencies;AICPATechnicalpracticeaids;andaccountingtextbooks,handbooks,andarticlesAICPAAccountingInterpretations&GuidesQuestions&AnswerspublishedbyFASBstaffPrevalentindustrypracticesAICPAAccountingStandardsExecutiveCommitteePracticeBulletinsFASBEmergingIssuesTaskForceConsensusPositionsEITFDTopicsAICPAIndustryAudit&AccountingGuidesAICPAStatementsofPositionsFASBTechnicalBulletinsAICPAAccountingResearchBulletinsAccountingPriciplesBoardOpinions-APBO(FromAICPA)FinancialAccountingStandardsBoardsFASBStatementsFASBStaffPositionsFASBInterpretationsFASBStatement133InterpertationIssues1938-19591959-19721973→1973→1973→2004→ThehouseofGAAPreetsonfoundationofbasicconceptsandbroadprinciplesthatunderliefinancialreporting:goingconcernassumptions,substanceoverform,neutrality,accrualbasis,conservatism,andmateriality.Thefoundationalsoincludeobjectivesoffinancialreportingqualitativecharacteristicsofaccountinginformation,elementsoffinancialstatemens,andrecognitionandmeasurementinfinancialstatementsCategoryAconsistsofpronouncementsissuedbyauthoritativeentities.TheymayincludetheSECifthecompanyispublictradedCategoryBconsistsofpronouncementthathavebeenofferedforpubliccomment&havebeenissuedbyexpertsinaccountingCategoryCconsistsofpronouncementsthatnothavebeenofferedforpubliccomment&havebeenissuedbyexpertsinaccountingCategoryDconsistsofitemsthatindicatewide-spreadindustrypracticeorexplanations&specialapplicationofGAAPOtherAccountingLiteratureANDY’STRAINING—FinancialTraining,TheSmartDecision12中国企业会计准则第2号——长期股权投资ANDY’STRAINING—FinancialTraining,TheSmartDecision13中国企业会计准则融资安排（贷款、债权投资等）子公司/成本法合营/权益法联营/权益法成本法中国小企业会计准则IFRSIFRSforSMEsUSGAAP成本法权益法/汇总法权益法是否有固定回报？否是否控制否是否共同控制否是否有重大影响？否是是是是投资企业对被投资单位不具有共同控制或重大影响，并且在活跃市场中没有报价、公允价值不能可靠计量的长期股权投资