美国注册会计师AICPA备考:IFRS常见问题(2)

来源: 高顿网校 2013-02-05
     7.What is the difference between convergence and adoption?
 

  Adoption would mean that the SEC sets a specific timetable when publicly listed companies would be required to use IFRS as issued by the IASB.Convergence means that the U.S.Financial Accounting Standards Board(FASB)and the IASB would continue working together to develop high quality,compatible accounting standards over time.More convergence will make adoption easier and less costly and may even make adoption of IFRS unnecessary.Supporters of adoption,however,believe that convergence alone will never eliminate all of the differences between the two sets of standards.
 

  8.Who are the key players in the United States regarding the development and adoption of IFRS?
 

  The key players are the Securities and Exchange Commission,which is responsible for the supervision and regulation of the securities industry and has oversight responsibility for the FASB;the Financial Accounting Standards Board,an independent body that establishes and interprets U.S.GAAP;and the IASB,which is working with the FASB on the convergence of U.S.GAAP and IFRS.The AICPA has provided thought leadership to the IASB and the FASB on financial reporting topics.
 

  9.Have any major U.S.companies begun transitioning to IFRS?
 

  Until the Securities and Exchange Commission issues a rule allowing or requiring U.S.public companies to adopt IFRS,they must continue to prepare their financial statements under U.S.GAAP.Several large multinational corporations,however,have started using IFRS for their foreign subsidiaries where allowed by local law.Also,some U.S.subsidiaries of foreign-owned companies are also using IFRS.
 

  10.When comparing IFRS and GAAP,what are some overall key differences I should be aware of?
 

  The biggest difference between U.S.GAAP and IFRS is that IFRS provides much less overall detail.Its guidance regarding revenue recognition,for example,is significantly less extensive than U.S.GAAP.IFRS also contains relatively little industry-specific instructions.
 

  11.What are some of the most important specific differences between IFRS and U.S.GAAP?
 

  Because of longstanding convergence projects between the IASB and the FASB,the extent of the specific differences between IFRS and GAAP has been shrinking.Yet significant differences do remain,most any one of which can result in significantly different reported results,depending on a company's industry and individual facts and circumstances.For example:
 

  ●IFRS does not permit Last In,First Out(LIFO).
 

  ●IFRS uses a single-step method for impairment write-downs rather than the two-step method used in U.S.GAAP,making write-downs more likely.
 

  ●IFRS does not permit debt for which a covenant violation has occurred to be classified as non-current unless a lender waiver is obtained before the balance sheet date.
 

  12.Is the possible conversion to IFRS from U.S.GAAP solely a financial reporting issue?
 

  Conversion to IFRS is much more than an accounting exercise.It will affect many aspects of a U.S.company's operations,from information technology systems and tax reporting requirements,to internal reporting and key performance metrics and the tracking of stock-based compensation.

USCPA备考 热门问题解答
美国注会考试考多少分及格?

uscpa一共有四门科目,每门考试的满分为99分,75分及格,但是这个75不是75%的正确率,不能被理解为百分比。

uscpa一共几门几年考完?

uscpa总共考4门,一般单科成绩的有效期为18个月,大家需要在这个有效期的时间内,通过剩余的三门科目,否则第一门通过的考试成绩就作废,需要重考。因此,uscpa考试周期最长为18个月。

uscpa一年能考几次?

NASBA和AICPA开启了连续测试期后,大家可以不受限制的全年参加uscpa考试。在uscpa的考试成绩公布后,如果大家发现自己没有通过考试,能够马上申请并参加该门科目考试,也不用再等待下一个考季才能申请重考。

uscpa的含金量如何?

uscpa是美国正式的注册会计师国家资格,在美国拥有审计签字权,作为美国财经领域的三大黄金证书之一,在国内外都有着很好的知名度。很多外企招聘财务经理或财务总监岗位,都将持有uscpa证书作为优先录用条件。

在线提问
严选名师 全流程服务

Feifei

高顿USCPA研究院院长

学历背景
美国纽约市立大学会计本科&硕士
教学资历
高顿USCPA研究院院长、USCPA中国校友会副会长、高顿考前冲刺营人气教练、1对1考前辅导教练
客户评价
专业度高,擅长规划,富有亲和力
Feifei
  • 老师好,考出美国注册会计师的难度相当于考进什么大学?
  • 老师好,美国注会考试怎样备考(越详细越好)?
  • 老师好,38岁才开始考美国注册会计师会不会太迟?
  • 老师好,美国注册会计师通过率是多少?
  • 老师好,有了美国注册会计师证后好找工作吗?
999+人提问

Zhou

高顿USCPA明星讲师

学历背景
管理学博士
教学资历
南京审计大学审计硕士研究生导师、现任南京审计大学内审计教育项目主任、10年以上教学研究经验
客户评价
教学严谨,思路清晰,细心负责
Zhou
  • 老师好,uscpa如果不去考会怎么样?
  • 老师好,美国注册会计师难度有多大?
  • 老师好,uscpa考了对移民留学有优势吗?
  • 老师好,美国注册会计师考试科目几年考完?
  • 老师好,uscpa工资一般是多少钱?
999+人提问

Jin

高顿USCPA明星讲师

学历背景
加拿大英属哥伦比亚大学会计硕士
教学资历
美国注册会计师、纳斯达克上市企业CFO、十多年北美学习及工作经验,是高顿知名讲师
客户评价
课程讲授幽默风趣,深入浅出,引人入胜
Jin
  • 老师好,美国注册会计师工资待遇如何?
  • 老师好,35岁考美国注册会计师有意义吗?
  • 老师好,考过美国注册会计师能干嘛?
  • 老师好,考完美国注册会计师可以做什么工作?
  • 老师好,uscpa美国注册会计师年薪一般多少?
999+人提问

Lai

高顿USCPA研究院人气讲师

学历背景
美国德州A&M大学会计硕士
教学资历
USCPA&CMA双证持证人、国内USCPA考试满分记录保持者,现任Deloitte事务所高级税务,是高顿知名讲师
客户评价
通俗易懂,逻辑分析力强,对考点把握十分精准
Lai
  • 老师好,uscpa证书一年挣多少钱?
  • 老师好,美国注册会计师能干什么工作?
  • 老师好,uacpa自学过的概率大吗?
  • 老师好,美国注会一共几科几年过?
  • 老师好,uscpa考下来大概费用多少?
999+人提问

高顿教育 > USCPA > 考试辅导