1、Item IFRS U.S.GAAPOther compehansive income与 income statement 分开，自己形成一个 statement of compehansive income;或和 income statement 生成一个 tatement of compehansive income分开，体现在 statement of shareholders equityList income and expense as element related to performance, Include revenues, expense, gains, loss an
2、d comprehensive income.asset A resource from which a future economic benefit is expected to flow.Asset has future economic benefit, Use probable in its definition of A and LCompleted-contract method在完成前的每一期 Revenue = cost,最后一期算总收益 最后一期算总的 Revenue 和 costBarter transaction Revenue recognized must be b
3、ase on fair value of revenue from similar nonbarter transactions with unrelated parties.Revenue recognized must be at fire value only if the firm has historical received cash payment from such good and services 并可以通过历史交易的记录对其进行定价。否则只能将其按账面价格记录。存货 Lower of the cost or net relizable value- expect sale
4、 price less selling cost 不可以用 LIFOLower of the cost or the market-the replace cost(not greater than NRV)可以用 LIFOPP&E Cost model（历史成本减去累计折旧） or the revaluation model (fair value 减去累计折旧 -要有活跃的市场已用于定价), allow impairment loss recoveryCost modelInvestment property 产生租金或由资本的增值Amortized cost and fair value
5、 mathod没有 Cost model 明确的概念Identifiable intangible assetsCost model or revaluation model R&D Research cost: expenseDevelopment: capitalize Both expenseSoftware development cost 在有确定的目的前-expense有确定的目的后-captaliezcaptaliezfor oen useComponent depreciation要求 可以，但是很少被用到Dividend paid CFO or CFF CFFInterest
6、 Paid CFO or CFF CFODividend and Interest CFO or CFI CFOTax paid 营业相关的 CFO，其它的 CFI 或 CFF CFONet income 与现金流表不要求 要求协调一致（通过一定的调节）现金流表中Interest and tax expense在现金流表中分开表述 在现金流表中分开表述或者在 foodnote 中指出Capitalized interest中短期投资的利息收入将在 capitalized 的成本中被扣除， -Impairments 每年都要重新评 只有在有特殊的条件或情况下才评价Recoverablity：PV
7、，undiscountLossmeasurement： PV, discountDTA Valuation allowanceBond interest expenseEffective rate method Effective rate method or straight-line methodBond 发行成本 之前在 bond 的 carrying value 中扣除，提高了 bond 的effective interest rate；无需 write-off作为资产，并在收入表中作为 expense 逐年支出,在未到期回购时，应将未分摊的发行成本 write-off，从而计算gai
8、n or lossLease：从出租者看没有区分 Sales-type or direct financing leaseLease payment 的 PV 和账面价值的比较Funded status P275 去掉未知的部分，然后记录在资产负债表里 在资产负债表中记录，overfunded 为 assest，underfunded 为liabilityFinancial Lease 转移了全部的权利和风险 满足特定条件中的一条即可Funded status 只是一个数字（没有实际的意义）：扣除了不能明确确认的gains/loss 以及不能确认的服务的费用，记录在 balance sheet 中（overfunded-asset， underfunded-liability）由于汇率的变化造成的 Unrealized gain/loss on available- for-sale 记录在 income statement -
