组织计划转换为 国际财务报告准则 (国际财务报告准则.S. 一般公认会计政策(美国.S. 公认会计准则)应该考虑对其财务报告的影响. This article is the part of a series covering considerations for organizations contemplating a conversion from U.S. 公认会计准则到国际财务报告准则.
The basic reporting requirements of the two standards are similar and require a statement of financial position (balance sheet), 损益表(损益表), 综合收益表, 现金流量表, 对公平变化的陈述, 并附注财务报表的披露情况. Both standards incorporate the concepts of materiality and consistency in accounting policies. U.S. 公认会计准则 does not have a general requirement to present the income statement under function or nature. 国际财务报告准则 permits presentation under either function or nature; however, 如果费用按功能列示, 然后,必须披露有关费用性质的某些信息. While the direct method is preferred for the statement of cash flows under 国际财务报告准则, 两个标准都允许直接或间接的方法. 这些标准在报告方面也存在显著差异.
首次采用国际财务报告准则者
就国际财务报告准则第1号而言, 首次采用国际财务报告准则, a first-time adopter must recognize all financial assets and liabilities at their opening valuations on the balance sheet. 除了, first-time adopters must present at least three statements of financial position, 两份损益表, 两种现金流量表, and two statements of changes in equity along with the related notes on their initial 国际财务报告准则 financial statements. 根据国际财务报告准则, the reporting entity and all consolidated entities are required to have the same uniform accounting policies. If entities follow different polices, then consolidating adjustments are required.
债券的分类
国际财务报告准则 has strict guidance for measuring assets and liabilities at the reporting date. 后续信息不能用于改变债务分类. Short-term loans that are refinanced after the balance sheet date cannot be considered long-term and must be presented on the balance sheet as short-term, unless a refinancing agreement existed before year-end that stated extensions were at management’s discretion. 类似的, debt associated with a covenant violation must receive a waiver before the reporting date; otherwise, an organization would have to present the liability as short-term under 国际财务报告准则. Entities with multiple debt agreements subject to financial ratios should be mindful of this presentation, 因为它可能会产生多米诺骨牌效应,影响电流比率的计算. 在你.S. 公认会计准则, entities are permitted get waivers before the issuance date that extend the debt beyond one year, 哪一种允许长期分类.
临时报告
这两个标准都有类似的报告要求. The accounting policies in effect in the prior annual period should still be applied other than disclosed newly adopted policies. 这两项准则还允许编制简明的中期财务报表. 在你.S. 公认会计准则, interim periods are viewed as integral parts of a complete annual reporting period. This can result in more flexibility in allocating costs over these interim periods. 国际财务报告准则 treats each interim period as its own discrete reporting period and requires a strict cut-off of the valuation of assets and liabilities at the reporting date. 不符合资产定义的成本不能递延, while liabilities recognized at the interim date must represent an existing liability at the measurement date.
分部财务报告
这些标准在很大程度上趋同于美国.S. 公认会计准则的ASC 280, 分部财务报告, 国际财务报告准则 8; 操作部分. 在这两个标准下,公共实体都需要分段报告. U下的段确定.S. 公认会计准则是基于产品和bet9平台游戏以及地理市场. 根据国际财务报告准则, all entities must determine the segments based on the management approach without consideration to the form of the organization. 在一般情况下, separately reported segments and aggregated segments should be presented if they account for more than 10% of the total revenue, 两种标准下的资产或净收入(亏损). Aggregation is appropriate under both standards if the segments are similar and meet specific requirements.
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