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美國通用會計準則(U.S. GAAP)轉換至國際財務報告準則(IFRS)

時間:2013-04-26 23:23來源:livesitehelp.com 作者:Gladys 點擊:
這篇文章闡述了從美國通用會計準則(U.S. GAAP)轉換至國際財務報告準則(IFRS)的必然性,通過證券交易委員會(SEC)已經制定的路線圖,詳細分析了轉變必然性的原因.
ISSUES IN ACCOUNTING EDUCATION                      American Accounting Association
會計教育中的問題                                                  美國會計協會
Vol. 26, No. 2                                                DOI: 10.2308/iace-10020
2011
pp. 341–360
 
 
Ruckman, Inc.:
Ruckman公司:
Converting from U.S. GAAP to IFRS
美國通用會計準則轉換至國際財務報告準則
Rebecca Fay, John A. Brozovsky, and Patricia G. Lobingier
麗貝卡·費伊,約翰 A. Brozovsky,和帕特里夏 G. Lobingier
 
ABSTRACT: This case is designed as a comprehensive review of significant differences between accounting principles generally accepted in the United States of America (U.S.GAAP) and International Financial Reporting Standards (IFRS) for specific topics covered during most Intermediate Accounting courses. The task requires you to analyze and evaluate a company’s significant accounting policies for compliance with IFRS as you plan and conduct the conversion of a firm’s financial statements from U.S. GAAP to IFRS. The skills developed throughout this case are currently in high demand as IFRS is quickly becoming the global norm in accounting standards and many multinational companies based in the U.S. are already affected by these standards. The Securities and Exchange Commission (SEC) has developed a roadmap that may require U.S. companies to begin adopting IFRS in 2015. You will be tested on your knowledge of IFRS on the CPA exam. The case is presented in two phases, allowing you to experience the conversion process from planning to execution.
 
摘要:案例設計,全面審查美利堅合眾國(USGAAP)和國際財務報告準則(IFRS,在大多數中級會計課程中,涵蓋的特定主題-公認會計原則的重大差異.任務要求你分析和評估公司的重大會計政策是否符合國際財務報告準則,并且計劃出并進行公司的財務報表從美國通用會計準則到國際財務報告準則的轉換.本案例中貫穿的技巧,目前有很高的需求,因為國際財務報告標準正迅速成為全球會計準則,總部設在美國的許多跨國公司已經深受這些標準規范的影響. 證券交易委員會(SEC)已經制定了一個路線圖, 可能需要美國公司在2015年開始采用國際財務報告準則.你的國際報告準則對注冊會計師考試的知識即被測試.本案例分為兩個部分,會讓你體驗到從規劃到執行轉換過程.
 
Keywords: international reporting; IFRS; conversion; case.
關鍵詞:國際報告,國際財務報告準則(IFRS);轉換;案例.
PHASE I
第一部分
Introduction
介紹
This is Chris Gilmore’s first week working as an accountant at Ruckman, Inc. The controller of the corporation, Martha Green, selected Chris from numerous qualified candidates, in part because he had learned International Financial Reporting Standards (IFRS) while earning his Master of Accountancy degree. Chris’s responsibilities, as described during the interview process, include reviewing the financial statements of the company’s foreign subsidiaries, preparing the consolidated financial statements, and assisting the corporation in converting its financial statements from accounting principles generally accepted in the United States of America (U.S. GAAP) to International Financial Reporting Standards for reporting to its European stakeholders. Chris has spent the early part of the week familiarizing himself with the company’s operations, as well as its accounting policies and practices.
 
這是克里斯·吉爾摩的第一周作為Ruckman公司的會計.集團的負責人,瑪莎·格林,從眾多合格的候選人中選擇了克里斯,其中部分原因是,克里斯在考取會計學碩士時,學過國際財務報告準則(IFRS.克里斯的責任,如在面試過程中描述的那樣,包括審查公司國外子公司的財務報表,準備合并財務報表, 并協助公司在美利堅合眾國公認會計原則的財務報表轉換(US GAAP)為國際財務報告準則,以便為其在歐洲的利益相關者進行報告. 克里斯已經用上半周的時間使自己熟悉該公司的運作, 以及會計政策及實務.
 
(Rebecca Fay is an Assistant Professor at East Carolina University, John A. Brozovsky is an Associate Professor at Virginia Polytechnic Institute and State University, and Patricia G. Lobingier is an Assistant Professor at the University of Michigan Dearborn.)
 
(麗貝卡·費伊是東卡羅來納大學的助理教授,約翰A. Brozovsky是弗吉尼亞理工學院和州立大學的副教授, 帕特里夏G. Lobingier是密歇根州迪爾伯恩大學的助理教授.)
 
The authors thank Dr. Sam Hicks, Dr. Mitch Oler, James Penner, and two anonymous reviewers for their comments and suggestions on earlier versions of the case. We also express our appreciation to the Deloitte Foundation and to Carl Cronin and Greg Aliff, both Deloitte partners and Virginia Tech alums, for the encouragement and financial support that made this project possible. Any errors or omissions are solely the responsibility of the authors.
 
感謝薩姆·希克斯博士,米奇奧廖爾博士,詹姆斯·彭納和兩位匿名評審,對本論文早期版本提出的寶貴意見和建議.我們也對德勤基金會和卡爾·克羅寧和格雷格艾利夫,德勤合作伙伴和弗吉尼亞理工大學的校友表示感謝,因為你們的鼓勵和財政支持,使得這個項目成為可能。任何錯誤或遺漏僅僅是作者的責任.
 
Additional resources for this paper are available online through the American Accounting Association’s electronic publications system at: http://aaapubs.org/. The file referenced in this article is available at: http://dx.doi.org/10.2308/iace-10020.s1. Subscribers should use their usernames and passwords for entry into the system where the online resources can be reviewed and printed. If you are a subscriber to Issues in Accounting Education and have any trouble accessing this material, then please contact the AAA headquarters office at info@aaahq.org or (941) 921-7747.
 
本文其他資源出自美國會計學會電子出版系統,網址http://aaapubs.org/.在這篇文章中引用的文章出處:http://dx.doi.org/10.2308/iace-10020.s1.訂戶應該使用自己用戶名和密碼進入系統,在線資源便可以閱讀和打印. 如果你是會計教育問題用戶,訪問該文章時如有有任何問題,聯系AAA總部info@aaahq.org撥打(941921-7747.
Editor’s note: Accepted by E. Kent St. Pierre. http://livesitehelp.com/mglw/
Published Online: May 2011
 
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