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美国通用会计准则(U.S. GAAP)转换至国际财务报告准则(IFRS)

时间:2013-04-26 23:23来源:www.liuxuelw.com 作者:Gladys 点击:
这篇文章阐述了从美国通用会计准则(U.S. GAAP)转换至国际财务报告准则(IFRS)的必然性,通过证券交易委员会(SEC)已经制定的路线图,详细分析了转变必然性的原因.
ISSUES IN ACCOUNTING EDUCATION                      American Accounting Association
会计教育中的问题                                                  美国会计协会
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
美国通用会计准则转换至国际财务报告准则
Rebecca Fay, John A. Brozovsky, and Patricia G. Lobingier
丽贝卡·费伊,约翰 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:案例设计,全面审查美利坚合众国(USGAAP)和国际财务报告准则(IFRS,在大多数中级会计课程中,涵盖的特定主题-公认会计原则的重大差异.任务要求你分析和评估公司的重大会计政策是否符合国际财务报告准则,并且计划出并进行公司的财务报表从美国通用会计准则到国际财务报告准则的转换.本案例中贯穿的技巧,目前有很高的需求,因为国际财务报告标准正迅速成为全球会计准则,总部设在美国的许多跨国公司已经深受这些标准规范的影响. 证券交易委员会(SEC)已经制定了一个路线图, 可能需要美国公司在2015年开始采用国际财务报告准则.你的国际报告准则对注册会计师考试的知识即被测试.本案例分为两个部分,会让你体验到从规划到执行转换过程.
 
Keywords: international reporting; IFRS; conversion; case.
关键词:国际报告,国际财务报告准则(IFRS);转换;案例.
PHASE I
第一部分
Introduction
介绍
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.
 
这是克里斯·吉尔摩的第一周作为Ruckman公司的会计.集团的负责人,玛莎·格林,从众多合格的候选人中选择了克里斯,其中部分原因是,克里斯在考取会计学硕士时,学过国际财务报告准则(IFRS.克里斯的责任,如在面试过程中描述的那样,包括审查公司国外子公司的财务报表,准备合并财务报表, 并协助公司在美利坚合众国公认会计原则的财务报表转换(US GAAP)为国际财务报告准则,以便为其在欧洲的利益相关者进行报告. 克里斯已经用上半周的时间使自己熟悉该公司的运作, 以及会计政策及实务.
 
(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.)
 
(丽贝卡·费伊是东卡罗来纳大学的助理教授,约翰A. Brozovsky是弗吉尼亚理工学院和州立大学的副教授, 帕特里夏G. Lobingier是密歇根州迪尔伯恩大学的助理教授.)
 
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.
 
感谢萨姆·希克斯博士,米奇奥廖尔博士,詹姆斯·彭纳和两位匿名评审,对本论文早期版本提出的宝贵意见和建议.我们也对德勤基金会和卡尔·克罗宁和格雷格艾利夫,德勤合作伙伴和弗吉尼亚理工大学的校友表示感谢,因为你们的鼓励和财政支持,使得这个项目成为可能。任何错误或遗漏仅仅是作者的责任.
 
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.
 
本文其他资源出自美国会计学会电子出版系统,网址http://aaapubs.org/.在这篇文章中引用的文章出处:http://dx.doi.org/10.2308/iace-10020.s1.订户应该使用自己用户名和密码进入系统,在线资源便可以阅读和打印. 如果你是会计教育问题用户,访问该文章时如有有任何问题,联系AAA总部info@aaahq.org拨打(941921-7747.
Editor’s note: Accepted by E. Kent St. Pierre. http://www.liuxuelw.com/mglw/
Published Online: May 2011
 
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