更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

2014年AICPA备考：IFRS常见问题解析

来源：高顿网校 2014-01-07

　　1.What is IFRS？

　　International Financial Reporting Standards(IFRS)are a set of accounting standards developed by the International Accounting Standards Board(IASB)that is becoming the global standard for the preparation of public company financial statements.

　　2.What is the IASB？

　　The IASB is an independent accounting standard-setting body,based in London.It consists of 15 members from nine countries, including the United States.The IASB began operations in 2001 when it succeeded the International Accounting Standards Committee.It is funded by contributions from major accounting firms,private financial institutions and industrial companies,central and development banks,national funding regimes,and other international and professional organizations throughout the world.While the AICPA was a founding member of the International Accounting Standards Committee,the IASB's predecessor organization,it is not affiliated with the IASB.The IASB neither sponsors nor endorses the AICPA's IFRS resources website(www.IFRS.com).

　　3.How widespread is the adoption of IFRS around the world？

　　Approximately 120 nations and reporting jurisdictions permit or require IFRS for domestic listed companies,although approximately 90 countries have fully conformed with IFRS as promulgated by the IASB and include a statement acknowledging such conformity in audit reports.1 Other countries,including Canada and Korea,are expected to transition to IFRS by 2011.Mexico will require IFRS for all listed companies starting in 2012.Japan has introduced a roadmap for adoption that it will decide on in 2012(with a proposed adoption date of 2015 or 2016)and is permitting certain qualifying domestic companies to apply IFRS from fiscal years ending on or after March 31,2010.Still other countries have plans to converge their national standards with IFRS.

　　4.What is the possibility of the Securities and Exchange Commission substituting IFRS for GAAP？

　　For many years,the SEC has been expressing its support for a core set of accounting standards that could serve as a framework for financial reporting in cross-border offerings.Most recently on February 24,2010,the SEC issued release Nos.33-9109 and 34-61578,Commission Statement in Support of Convergence and Global Accounting Standards.In the release,the SEC stated its continued belief that a single set of high-quality globally accepted accounting standards would benefit U.S.investors and its continued encouragement for the convergence of U.S.GAAP and IFRS. The release also called for the development of a work plan(theWork Plan)to enhance both the understanding of the SEC's purpose and public transparency in this area.Execution of the Work Plan,combined with the completion of previously agreed upon convergence projects between the FASB and IASB according to their current schedule,will permit the SEC to make a determination,in 2011,regarding incorporating IFRS into the financial reporting system for U.S.issuers.

　　The SEC made clear that it envisions 2015 as the earliest possible date for the required use of IFRS by U.S.public companies.However,in the statement approved February 24,the SEC said while it is not pursuing an early adoption option,it could reconsider this position later.

　　5.What are the advantages of converting to IFRS？

　　By adopting IFRS,a business can present its financial statements on the same basis as its foreign competitors,making comparisons easier.Furthermore,companies with subsidiaries in countries that require or permit IFRS may be able to use one accounting language company-wide.Companies also may need to convert to IFRS if they are a subsidiary of a foreign company that must use IFRS,or if they have a foreign investor that must use IFRS.Companies may also benefit by using IFRS if they wish to raise capital abroad.

　　6.What could be the disadvantages of converting to IFRS？

　　Despite a belief by some of the inevitability of the global acceptance of IFRS,others believe that U.S.GAAP is the gold standard,and that a certain level of quality will be lost with full acceptance of IFRS.Further,certain U.S.issuers without significant customers or operations outside the United States may resist IFRS because they may not have a market incentive to prepare IFRS financial statements.They may believe that the significant costs associated with adopting IFRS outweigh the benefits.

关注高顿网校微信，*9时间获取AICPA考试时间提醒，体验全新备考方式

高顿网校特别提醒：已经报名2013年AICPA考试的考生可按照复习计划有效进行！另外，高顿网校2013年AICPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

　　报考指南：2013年AICPA报考指南
　　考前冲刺：AICPA 考试试题考试辅导
　　高清网课：AICPA网络课程

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答