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CGA加拿大注册会计师Differences between individual IFRS and CGAAP

来源：高顿网校 2014-06-30

　　高顿网校小编为大家介绍一下Differences between individual IFRS and CGAAP values can be significant，如下：

　　Differences between individual IFRS and CGAAP values can be significant

　　The analysis of individual differences between IFRS and CGAAP values shows that assets and liabilities are higher in IFRS than in CGAAP; however, these differences are mostly offset in shareholders’ equity.

　　Sales and operating revenues are reduced under IFRS compared to CGAAP, but profit is higher and other comprehensive income (OCI) adjustments are predominately negative (losses).

　　The scale of differences observed in the balance sheet can be striking. For instance, total assets in IFRS are less than half of the total assets in CGAAP for the company that has the largest negative difference in the sample examined and more than double the total assets in CGAAP for the company with the largest positive difference.

　　Fair value accounting for investment property, consolidation and strategic investments, financial instruments, and derivatives and hedges are the most important categories of accounting adjustments in the reconciliation of IFRS and CGAAP figures.

　　高顿网校小编真诚希望以上信息对您能有所帮助！

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