更多服务 高顿项目
国内财会
国际财会
金融证书
公务员
考研
继续教育
在职硕博
学历学位
国企求职
军队文职
职业提升
语言培训
出国留学
报考指南 报考查询 招生简章 分数线 考试日历 资料中心 备考经验 择校择专 院校排名 全部

重庆注意！CGA加拿大注册会计师：IFRS可能对民营企业有影响

来源： 高顿网校 2014-08-14
　　重庆注意！CGA加拿大注册会计师：IFRS国际财务报告准则可能对民营企业有影响！
 
　　Financial Reporting Bulletin
 
　　Why IFRS Might Have Implications for Private Enterprises
 
　　Starting January 1, 2011, publicly accountable profit-oriented enterprises in Canada are required to follow International Financial Reporting Standards (IFRS).
 
　　With the availability of accounting standards for private enterprises – generally accepted accounting principles for private enterprises – private companies in Canada have the option of adopting IFRS or private enterprise standards for years beginning on or after January 1, 2011 with provision also for early adoption.
 
　　In considering their options, it is conceivable that a meaningful number of private enterprises in Canada may elect to adopt IFRS. Some may reasonably be expected to use IFRS because:
 
　　1.they have a foreign parent company or subsidiaries already, or intending to, report under IFRS;
 
　　2.existing and prospective shareholders or lenders may favour IFRS; or,
 
　　3.foreign capital providers inclusive of lenders may require financial statements to be prepared under IFRS.
 
　　Importantly, private enterprises may want to consider other dimensions affecting the ultimate decision. These should include considerations such as:
 
　　1.the intention or possibility of going public (becoming publicly accountable) at a later time;
 
　　2.anticipation of a future sale to a public company;
 
　　3.the desirability of being recognized as equivalent to or similar to public companies;
 
　　4.the necessity of comparability with competitors which may report under IFRS;
 
　　5.the propensity to report under IFRS due to publicly traded market competitors;
 
　　6.whether there is sufficient time to analyse implications, to affect accounting policy choices, and to collect comparative data to accommodate the January 1, 2011 IFRS changeover date; and,
 
　　7.the preferences of lenders and the enterprise’s proclivity to adapt.
 
　　In short, while a private enterprise can adopt private enterprise standards and migrate to IFRS at a later time, it may make business sense to consider IFRS now if the company believes it is likely to get there anyway. Cost, effort, and timing will naturally be part of the assessment.
 
　　高顿网校小编寄语：人都是在跌倒与爬起之间学会坚强，都是在风雨与阳光之间走过成长的路。失败所能带给你的只应是一些教训，一些冷静的思考，而不该有绝望、颓废、不知所措。

 
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
严选名师 全流程服务
其他人还搜了 热门推荐

高顿教育 > CGA > 考试动态

一键下载高顿教育App累计下载用户：2000万+