Item 项目 | IFRS | US GAAP 美国通用会计准则 |
Presentation of Balance sheet 资产负债表的介绍 | 1. Title: 'consolidated balance sheet', this is not the term used in IAS 1 (statement of financial position) but the standard allows flexibility. 1. 标题:“合并资产负债表”,这不是 IAS 1(财务状况表)中使用的术语,但该标准允许灵活性。 2. Order of assets: IAS 1 does not specify the order. 2. 资产顺序:IAS 1 没有指定顺序。 3. Terminology: IFRS uses "shares" 3. 术语:IFRS 使用“股份” | 1. Title: 'consolidated financial position' 1. 标题:“合并财务状况” 2. Order of assets: US GAAP requires items to be presented in order of decreasing liquidity 2. 资产顺序:美国通用会计准则要求项目按流动性递减的顺序列报 3. Terminology: US GAAP uses "stock" 3. 术语:US GAAP 使用“股票” |
Income statement 损益表 | Option of the presentation of expenses by either their function or nature. This determination should be based on which approach is most relevant and reliable and often depends on the company, the industry in which it operates and its users’ needs. If the funciton is selected, the nature of expenses should be disclosed in the notes 按其功能或性质列报费用的选项。这种确定应基于哪种方法最相关和最可靠,并且通常取决于公司、其运营所在的行业及其用户的需求。如果选择了该功能,则应在注释中披露费用的性质 | US GAAP has no requirement for expenses to be classified according to their nature or function. SEC registrants are generally required to present expenses based on function (e.g., cost of sales, administrative). 美国通用会计准则 (US GAAP) 不要求根据费用的性质或功能对费用进行分类。SEC 注册人通常需要根据功能(例如,销售成本、管理)列报费用。 |
Statement of cash flows 现金流量表 | 1. Indirect methor or direct method 1. 间接方法或直接方法 2. Under IFRS, companies may use different starting points for reporting operating cash flows under the indirect method – e.g. profit or loss, profit or loss from continuing operations, profit or loss before tax or operating profit or loss. 2. 根据国际财务报告准则,企业可以使用不同的起点来报告间接法下的经营现金流,例如利润或亏损、持续经营的利润或亏损、税前损益或营业损益。 3. Interest paid-operating or financing 3. 付息经营或融资 4. Dividends paid-operating or financing 4. 支付运营或融资的股息 5. Interest and dividends received-operating or investing 5. 收取的利息和股息 - 经营或投资 6. a lessee classifies cash payments for the principal portion of a lease liability as financing activities in the statement of cash flows. Payments for the interest portion are classified as operating or financing activities 6. 承租人在现金流量表中将租赁负债本金部分的现金支付归类为融资活动。利息部分的付款被归类为经营或融资活动 | 1. Indirect methor or direct method 1. 间接方法或直接方法 2. Start from net income 2. 从净收入开始 3. Interest paid-operating (net of capitalized interest) 3. 已付利息-经营(扣除资本化利息) 4. Dividends paid- financing 4. 支付的股息 - 融资 5. Interest and dividends received-operating 5. 收到利息和股息 - 运营 6. a lessee classifies operating lease payments as operating activities. Finance lease payments of pricipal portion is financing while the interest payment is operating. 6. 承租人将经营租赁付款归类为经营活动。主要部分的融资租赁付款是在利息支付运行时的融资。 |
Inventory 库存 | FIFO and weighted cost are allowed. LIFO is not allowed. 允许 FIFO 和加权成本。不允许使用 LIFO。 The write down of inventory can be reversed. 可以冲销库存的减记。 | FIFO, LIFO, and weighted cost are allowed 允许 FIFO、LIFO 和加权成本 The write down of inventory cannot be reversed. 库存的减记无法冲销。 |
PPE | 1. Measurement: cost method and revaluation method; 1、计量法:成本法和重估价法; 2. Impairment: combine TEST and Measure (Carrying value vs recoverable amount, which is the higher of DCF and NRV) 2. 减值:合并 TEST 和 Measure (账面价值 vs 可收回金额,即 DCF 和 NRV 中的较高者) 4. The impairment loss is the amount by which the carrying amount exceeds its recoverable amount, which is the higher of NRV and DCF 4. 减值亏损是指账面值超过其可收回金额的金额,即 NRV 和 DCF 中的较高者 5. Costs of a previously indentified component of an asset or costs of a major inspection should be capitalized if certain criteria are met. Otherwise it will be expensed. And the carrying amount of the part of that was replaced should be written down. 5. 如果满足某些标准,则应将先前确定的资产组成部分的成本或主要检查的成本资本化。否则,它将被支出。而被替换的部分的账面金额应记下来。 | 1. Measurement: cost method 1. 计量方式:成本法 2. Impairment(TWO-step approach): Test firstly (carrying value vs undiscounted cash flow), then measure (carrying value vs Fair value, if there is no fair value, use the DCF) 2. 减值(两步法):首先测试(账面价值 vs 未贴现现金流),然后衡量(账面价值 vs 公允价值,如果没有公允价值,则使用 DCF) 4. An impairment loss for an asset group is allocated pro rata to the long-lived assets in the asset group based on the relative carrying amount of each underlying long-lived assets. 4. 资产组的减值损失根据每项标的长期资产的相对账面价值按比例分配给资产组中的长期资产。 5. US GAAP does not provide guidance for other industries except airline industry. Repair and maintenance costs are generally expensed. 5. US GAAP 不为除航空业以外的其他行业提供指导。维修和维护成本通常是费用化的。 |
Investment property 投资物业 | 1. Investment property is property held to earn rent or for capital appreciation (or both)and right-of-use assets 1. 投资性房地产是指为赚取租金或资本增值(或两者兼而有之)和使用权资产而持有的财产 2. Historical cost or fair value 2. 历史成本或公允价值 3. Fair value model: not depreciated, changes in fair value are reflected in income statement 3. 公允价值模型:不折旧,公允价值变动反映在损益表中 | NO |
Lease 租赁 | 1. The lessee may elect not to recognize lease for low value underlying asset ($5,000) 1. 承租人可以选择不承认低价值标的资产 (5,000 美元) 的租赁 2. Classification: 2. 分类: For lessee, all recognized leases are accounted for similarly to finance leases under US GAAP. 对于承租人,所有已确认租赁的会计处理方式与美国公认会计准则下的融资租赁类似。 For lessor, operating lease or finance lease 对于出租人,经营租赁或融资租赁 | 1. No recognition exemption. 1. 无认可豁免。 2. Classification: 2. 分类: For lessee, operating or finance 承租人、运营或财务 For lessor, operating or finance or sales-type leases 对于出租人、经营性或融资性或销售型租赁 operating lease or capital lease 经营租赁或资本租赁 |
Intangible assset 无形的屁股 | 1. Revaluation model is allowed if there is active market 1. 如果有活跃的市场,则允许重估价模型 2. Qualitative assessment is not permitted. 2. 不允许进行定性评估。 3. One step approach. 3. 一步到位的方法。 4. Impairment should be reversed if reversal indicators are there 4. 如果存在反转指标,则应反转减值 | 1. Cost model 1. 成本模型 2. For indefinite-lived intangibls, companines has the option to use qualitative assessment. An entity can bypass the qualitative assessment for any asset in any period and proceed directly to the quantitative impairment test. (Similar to goodwill impairment) 2. 对于无限期的无形资产,公司可以选择使用定性评估。实体可以在任何时期绕过对任何资产的定性评估,直接进行定量减值测试。(类似于商誉减值) 3. Reversal of impairment is not permitted 3. 不允许减值逆转 |
Impairment 损害 | 1. The one-step approach requires than a impairment calculation is required if impairment indicator exists 1. 如果存在减值指标,则采用一步法要求进行减值计算 2. The impairment loss is the amount by which the carrying amount exceeds its recoverable amount, which is the higher of NRV and DCF 2. 减值亏损是指账面值超过其可收回金额的金额,即 NRV 和 DCF 中的较高者 3. Impairment loss reversal is prohibitted for goodwill. Other assets must be reviewed to reverse the impairment. If appropriate, loss should be reversed to the newly estimated recoverable amount, not to exceed the initial carrying amount adjusted for amortization. 3. 商誉禁止减值损失转回。必须审查其他资产以扭转减值。在适当情况下,亏损应转回新估计的可追回金额,但不得超过经摊销调整的初始账面金额。 | 1. The two-step approach requires that a recoverability test (compare the carrying amout with undiscounted future cash flows) to be performed firstly and then impairment calculation is required if the assset is not recoverable. Fewer impairments are recognized. 1. 两步法要求首先进行可收回性测试(将结转金额与未贴现的未来现金流进行比较),如果资产无法收回,则需要进行减值计算。识别的损伤较少。 2. The impairment loss is the amount by which the carrrying amount exceeds the fair value (if no fair value, use the DCF) 2. 减值损失是指持有金额超过公允价值的金额(如果没有公允价值,则使用 DCF) 3. Reversal of impairment loss is not permitted (except for held-for-sales assets). 3. 不允许减值亏损冲销(持有待售资产除外)。 |
Borrowing cost 借款成本 | 1. Eligible borrowing costs include exchange rate differences 1. 符合条件的借贷成本包括汇率差额 2. For borrowing associated a specific qualifying asset, borrowing costs are capitalized and offset by investment income earned on those borrowings 2. 对于与特定合格资产相关的借款,借款成本被资本化并被这些借款赚取的投资收入所抵消 | 1. Eligible borrowing costs do not include exchange rate differences 1. 符合条件的借款成本不包括汇率差额 2. For borrowing associated a specific qualifying asset, borrowing costs equal to the weighted average accumulated expenditures time the borrowing rate are capitalized. Interest earned on the investment of borrowing funds gennerally cannot offset interest costs incurred during the period. 2. 对于与特定合格资产相关的借款,借款成本等于加权平均累计支出乘以借款利率资本化。借款资金投资所赚取的利息一般不能抵销期内产生的利息成本。 |
R&D expenditure 研发支出 | Research and development expenditure is charged to the income statement in the period in which it is incurred. Development expenditure is capitalised when the criteria for recognising an asset are met 研发支出在发生期间计入损益表。当满足确认资产的标准时,开发支出被资本化 | Except for some relatively minor exceptions(computer software), all research and development costs are expensed as incurred according to U.S. GAAP (FASB, 1974). 除了一些相对较小的例外情况(计算机软件)外,所有研发成本均根据美国公认会计准则 (FASB, 1974) 按发生费用进行支出。 |
Financial investments 金融投资 | Classification is based on contractual cash flow and business model. 分类基于合同现金流和商业模式。 1. For debt instruments: Amortized cost; FV-OCI; FVTPL 1. 对于债务工具:摊余成本;FV-OCI;FVTPL 2. For equity instruments: FVTPL; FVOCI (Irrevocable election for non-derivative equity investments and not held for trading, non-recycling) 2. 对于权益工具:FVTPL;FVOCI (非衍生品股权投资且不为交易而持有、不可回收的不可撤销选择) Impairment uses the ECL model for debt instruments not measured at FVTPL 减值对未以 FVTPL 计量的债务工具使用 ECL 模型 1. In stage one, 12 months ECLs applies as longs as no significant deterioration in credit risk. 1. 在第一阶段,只要信用风险没有显著恶化,则适用 12 个月的 ECL。 2. In stage two and three, lifetime ECLs appplies when there is a significant increase in credit risk. 2. 在第二阶段和第三阶段,当信用风险显著增加时,终身 ECL 适用。 For debt instruments that are measured at FVOCI, impairment gains or losses are recognized in profit or loss and an adjustment to the revaluation reserve accumulated in OCI. No changes in the carrying amout of financial assets. 对于以 FVOCI 计量的债务工具,减值损益在损益中确认,并对 OCI 中累积的重估准备金进行调整。金融资产的执行量没有变化。 For equity instruments no impairment is recognized. 对于权益工具,不确认减值。 When debt instruments that are measured at FVOCI is derecognized, the cumulative gains or losses previously recognized in OCI should be reclassified to profit or loss. 当以 FVOCI 计量的债务工具被终止确认时,先前在 OCI 中确认的累计损益应重新分类为损益。 | Classification is based on legal form and management's intent. 分类基于法律形式和管理层的意图。 1. For debt instruments: HTM-Amortized cost; AFS-FVOCI; Trading-FVTPL 1. 对于债务工具:HTM-摊余成本;AFS-FVOCI;交易-FVTPL 2. For equity instruments: FVTPL, or at cost less any impairment (for FV not determinable) 2. 对于权益工具:FVTPL,或按成本减去任何减值(FV 无法确定) Impairment 损害 1. For debt instruments that are measured at FVOCI, if the amortized cost exceeds the fair value, the security is impaired. If with intent to sell, the impairment is recognized in the earnings corresponding with a direct deduction in cost basis. If with not intent to sell, the impairment related to credit risk is recognized in the earnings, and the impairment that isn't credit related is recognized in OCI. 1. 对于以 FVOCI 计量的债务工具,如果摊销成本超过公允价值,则证券将减值。如果有意出售,减值将在与直接扣除成本基础相对应的收益中确认。如果不打算出售,则与信用风险相关的减值将在收益中确认,而与信用无关的减值将在 OCI 中确认。 2. For debt instruments that are measured at amortized cost, the current expected credit loss model is applied. Under the CECL model, a lifetime expected credit loss is recorded upon initial recognition of assets. 2. 对于以摊余成本计量的债务工具,应用当前的预期信用损失模型。在 CECL 模式下,在资产初始确认时记录终生预期信用损失。 3. For equity instruments that are measured at cost, a two-step approach is applied, which means first qualitative assessment and then quantitative calculation (carrying amount vs fair value) 3. 对于以成本计量的权益工具,采用两步法,即首先进行定性评估,然后进行定量计算(账面金额与公允价值) |
Employee benefit 员工福利 | 1. Under IAS 19, actuarial gains and losses are recognized in OCI and are never recycled to net income in subsequent periods but may be transferred within equity (e.g. from OCI into retained earnings). 1. 根据《国际会计准则第 19 号》,精算损益在 OCI 中确认,在后续期间绝不会循环计入净收入,而是可以在权益内转移(例如,从 OCI 转移到留存收益)。 2. all prior service costs (positive or negative) are recognized in profit or loss when the employee benefit plan is amended and are not allowed to be spread over any future service period, which may create volatility in profit or loss. 2. 所有先前的服务成本(正或负)在修改员工福利计划时确认为损益,不允许分摊到任何未来的服务期间,这可能会造成损益波动。 | 1. US GAAP allows entities to recognize actuarial gains and losses in OCI for larger ones or net income (for small changes) initially. Subsequently, any gains or losses recognized in OCI are recognized in net income under a ‘corridor’ approach. Under this approach, a corridor is calculated at 10% of the greater of the defined benefit obligation or the market-related value of plan assets. Cumulative actuarial gains and losses in excess of the corridor are amortized on a straight-line basis to net income over the expected average remaining working lives of plan participants.(US GAAP requires the remeasurement gain or loss to be split between net income and OCI) 1. US GAAP 允许实体最初确认较大金额或净收入(小额变动)的 OCI 中的精算损益。随后,在 OCI 中确认的任何收益或损失都根据“走廊”方法确认为净收入。在这种方法下,区间按固定收益债务或计划资产的市场相关价值(以较高者为准)的 10% 计算。超出区间的累计精算损益按直线法摊销到计划参与者预期平均剩余工作年限的净收入中。(美国通用会计准则要求在净收入和 OCI 之间分配重新计量损益) 2. prior service cost is recognized in OCI at the date the plan amendment is adopted and then amortized into income over the participants’ remaining years of service, service to full eligibility date, or life expectancy, depending on the facts and circumstances. 2. 先前的服务成本在计划修正案通过之日在 OCI 中确认,然后根据事实和情况摊销为参与者剩余服务年限、服务至完全资格日期或预期寿命的收入。 |
Income tax 所得税 | 1. Recognized deferred tax assets on temporary differences due to intercompany profit, including intercompany sales of inventory and other assets. 1. 因公司间利润产生的暂时性差异确认的递延所得税资产,包括公司间库存和其他资产的销售。 2. Amounts only recognized to the extent it is probable. A separate valuation allowance is not recognized 2. 仅在可能的范围内确认的金额。不确认单独的估值备抵 | 1. Prohibit the recogniztion of deferred tax due to intercompany sale of inventory. But allow to recognize the deferred tax due to intercompany sale of other assets. 1. 禁止因公司间出售库存而确认递延税。但允许确认由于公司间出售其他资产而产生的递延税。 2. A separate valuation allowance reduces the asset to the amount that is more likely than not to be realized. 2. 单独的估值备抵将资产减少到更有可能变现的金额。 |
Provisions 规定 | 1. The midpoint may be used when any point in a continuous range is as likely as others. 1. 当连续范围内的任何点与其他点一样可能时,可以使用中点。 2. Recognized if a present legal or constructive obligation exists. A constructive obligation exists when both of the following conditions are met: 2. 如果存在当前的法律或推定义务,则得到认可。当同时满足以下两个条件时,即存在推定义务: a. there is a detailed formal plan for the restructuring; and a. 有详细的正式重组计划;和 b. a company has raised a valid expectation in those affected that the plan will be implemented – i.e. either by starting to implement the plan or announcing its main features to those affected. b. 公司已向受影响的人提出了对该计划将实施的有效期望——即开始实施该计划或向受影响的人宣布其主要特点。 | 1. The minimum amount will be accrued when no one outcome is more likely than others 1. 当没有一种结果比其他结果更有可能时,将累积最低金额 2. Once management has committed to an exit plan, each type of costs should be examinated to determine. Involuntary employee termination costs are recognized over the future period, or immediately if there is no future service period. Other exist costs are expensed when incurred. 2. 一旦管理层承诺退出计划,就应该检查每种类型的成本以确定。非自愿员工离职成本在未来期间确认,如果没有未来服务期,则立即确认。其他现有成本在发生时将支出。 |
Share-based payments 基于股份的付款 | For employees with graded vesting features, entities must recognize compensation cost using accelerated method and each individual tranche must be seperately measured 对于具有分级归属特征的员工,实体必须使用加速方法确认薪酬成本,并且必须单独计量每个单独的部分 | For an award with graded vesting that is subject only to a service condition (e.g., time-based vesting), ASC 718-10-35-8 provides an accounting policy choice between either graded vesting attribution (accelerate method) or straight-line attribution: 对于仅受服务条件约束的分级归属奖励(例如,基于时间的归属),ASC 718-10-35-8 提供了分级归属归属(加速方法)或直线归属之间的会计策略选择: |
Consolidation scope-control 合并范围控制 | A single control model for all entities, including structured entities similar to VIE 适用于所有实体的单一控制模型,包括类似于 VIE 的结构化实体 An investor controls an investee if and only if the investor has allthe following: 当且仅当投资者具备以下所有条件时,投资者才控制被投资单位: (a) power over the investee ; (a) 对被投资单位的权力; (b) exposure, or rights, to variable returns from its involvement with the investee;and (b) 其与被投资单位的参与所带来的可变回报敞口或权利;和 (c) the ability to use its power over the investee to affect theamount of the investor's returns (c) 利用其对被投资单位的权力来影响投资者回报金额的能力 This power arises from voting rights or rights to appoint directors. The rights must exist, but sometimes include voting rights that would be obtained if share options were exersied or if convertible debentures were turned into voting shares. 这项权力来自投票权或任命董事的权利。这些权利必须存在,但有时包括在行使股票期权或将可转换债券转换为有表决权股票时获得的投票权。 | 1. Voting model: A holding of 50% of the voting shares is a condition pointing towards consolidation. 1. 投票模式:持有 50% 的有表决权股份是指向合并的条件。 2. VIE model: FIN 46R requires the consolidation of a VIE by the primary beneficiary if the majority of the expected losses are absorbed and/or the majority of the entity’s expected residual returns are received by the primary beneficiary. 2. VIE 模型:FIN 46R 要求第一受益人在吸收大部分预期损失和/或第一受益人收到实体的大部分预期剩余收益的情况下合并 VIE。 |
Goodwill 善意 | 1. Partial goodwill method 1. 部分商誉法:Goodwill= purchase price - purchased percentage* FV of identified assets and liabilities or whole goodwill method. Has the option. 商誉 = 购买价格 - 购买百分比 * 已识别资产和负债的 FV 或全部商誉法。有选项。 2. Negative goodwill is treated as immediate income. 2. 负商誉被视为即时收入。 3. Qualitative assessment is not permitted. 3. 不允许进行定性评估。 4. The one-step approach requires that an impairment test be done annually at the CGU level by comparing the CGU’s carrying amount, including goodwill, with its recoverable amount 4. 一步法要求每年在现金产出单元层面进行减值测试,方法是将毛产出单元的账面金额(包括商誉)与其可收回金额进行比较 5. The impairment loss on the CGU (the amount by which the CGU’s carrying amount, including goodwill, exceeds its recoverable amount) is allocated first to reduce goodwill 5. 首先分配现金产出单元的减值损失(现金产出单元的账面金额,包括商誉超过其可收回金额的金额)以减少商誉 to zero, then, subject to certain limitations, the carrying amount of other assets in the CGU are reduced pro rata, based on the carrying amount of each asset. 为零,则根据某些限制,现金产出单元中其他资产的账面金额将根据每项资产的账面金额按比例减少。 | 1. Whole goodwill method 1. 整体商誉法:Good will = implied fair value- FV of identified assets and liabilities 商誉 = 隐含公允价值 - 已确定资产和负债的 FV 2. Negative goodwill did not generally arise in the US because the acquired non-monetary assets were written down pro rata to avoid it 2. 在美国通常不会出现负商誉,因为收购的非货币资产被按比例减记以避免这种情况 3. Qualitive assessment is allowed. The FASB allows the entity to first assess whether it is more likely than not that there has been no impairment of goodwill. If so, no impairment calculation is necessary. The entity can also bypass the qualitative assessment and proceed directly to quantitative assessment 3. 允许进行定性评估。FASB 允许实体首先评估商誉没有减值的可能性是否更大。如果是这样,则无需计算减值。实体还可以绕过定性评估,直接进行定量评估 4. An impairment loss is the amount by which the reporting unit’s carrying amount exceeds the reporting unit’s fair value. The impairment loss will be limited to the amount of goodwill allocated to that reporting unit 4. 减值损失是指报告单位的账面价值超过报告单位的公允价值的金额。减值损失将限于分配给该报告单位的商誉金额 |
Non-controlling interest 非控制性权益 | Measure it at the acquisition date as the non-controlling interests' share of the net assets at fair value (not including the portion of goodwill attributable to minority interests) or measure it at its fair vaule (include the portion of goodwill) 在收购日,以非控制性权益在净资产中以公允价值所占的份额(不包括可归属于少数股东权益的商誉部分)计量,或按其公平价值计量(包括商誉部分) | ASC Topic 805-20-30-1 requires the acquirer to measure a noncontrolling interest in the acquiree at its fair value at the acquisition date. (Including the goodwill attributable to minority interests) ASC 主题 805-20-30-1 要求收购方按收购日的公允价值计量被收购方的非控制性权益。(包括归属于少数股东利益的商誉) |